Analysis of the Impact of Bankruptcy Risk Estimation on Auditor Conservatism
Objective: Many accounting and auditing variables represent forecasts of future events. Accordingly, decision making under conditions of uncertainty is of fundamental importance in accounting and auditing studies. An important aspect of such studies is estimating the risk of corporate bankruptcy. Th...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2020-11-01
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| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_2614_6712dc34dee01eeea20015ddd3375df8.pdf |