نتایج جستجو برای: auditors
تعداد نتایج: 2413 فیلتر نتایج به سال:
In this paper we are going to investigate the collusion between tax payers and tax auditor (inspector) in order to take evasive action in taxpaying, in a simple game theatrical model. In this model from the government (or tax administration) view point, there are kinds of tow auditors: honest and dishonest and There is the probability that the taxpayer may collude with dishonest auditors, and...
Due to the nature of their jobs, auditors are exposed to stress-providing factors which have a strong influence on theirs functions. The most destructive result of stress on the auditorchr('39')s function is the unfavorable quality of the work done by them. Therefore, behavioral factors such as stress will significantly affect the job performance of auditors. Poor job performance reduces audit ...
The objective of this study is to increase our understanding of the manner in which auditors integrate information about management tone-at-the-top with other information when making audit planning decisions related to extent of substantive testing. Audit planning is an area that requires considerable professional judgment and involves the evaluation and integration of a wide range of informati...
The study of periods of market euphoria, such as Holland’s seventeenth-century tulip mania, England’s eighteenth-century South Sea Company, America’s nineteenth-century railroads, or, most recently, the U.S. housing market, is a topic of long-standing interest to economists. Theorists specify conditions under which market participants and institutions cause ‘‘bubbles’’ to arise and persist and ...
Background: The professional identity and gender of the auditors are among the factors that can affect and change the ethical judgment of external auditors. Therefore, the purpose of this study is to investigate the effect of professional identity on ethical judgment and to investigate the mediating role of gender in this influence. Method: The method of this research is descriptive-survey of ...
Trust among traders is one of the bases of markets mechanism and fraud damages existing trust. Therefore, the deleterious impact of fraud on societies and companies is obvious. When fraud occurs, the society expects auditors to detect and report fraud. Therefore, the role of auditors in countering fraud has become increasingly significant. To detect fraud, auditors need to perform a high-qualit...
Background & Aim: Audit professionals’ skepticism is one of the behavioral and personality traits that is effective in reducing agency costs, audit quality, and enhancing public confidence. On this basis, it is very important to know the factors contributing to enhancement or degradation of professional skepticism. The purpose of this study was to investigate the relationship between temperamen...
The professional identity of auditors is considered to be a behavioral and psychological feature that can be very effective in improving the quality of audits, helping to improve the level of corporate transparency and reducing the company's information asymmetry. Strengthening the strategic position of the investors in the capital market. The purpose of this Investigating Effect of Auditor's P...
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