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The major aim of this research is to study the auditor’s independence from Iranian Certified Accountants’ Point of view. The result of this study indicate, That factors such as, audit commitlee , client’s Size, the Size and experience of audit firms, increase anditor’s independence. Other factor, n...
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Format: | Article |
Language: | fas |
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University of Tehran
2005-06-01
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Series: | بررسیهای حسابداری و حسابرسی |
Subjects: | |
Online Access: | https://acctgrev.ut.ac.ir/article_10480_b763756ad02f88da8ccc2bc19a323d32.pdf |
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author | سید حسین سجادی مهدی ابراهیمی مند |
author_facet | سید حسین سجادی مهدی ابراهیمی مند |
author_sort | سید حسین سجادی |
collection | DOAJ |
description | The major aim of this research is to study the auditor’s independence from Iranian Certified Accountants’ Point of view.
The result of this study indicate, That factors such as, audit commitlee , client’s Size, the Size and experience of audit firms, increase anditor’s independence. Other factor, namely Competition between anditing firms decreases auditor’s independence. |
first_indexed | 2024-12-11T15:22:08Z |
format | Article |
id | doaj.art-0f2415a5446944868f455ccd7817badc |
institution | Directory Open Access Journal |
issn | 2645-8020 2645-8039 |
language | fas |
last_indexed | 2024-12-11T15:22:08Z |
publishDate | 2005-06-01 |
publisher | University of Tehran |
record_format | Article |
series | بررسیهای حسابداری و حسابرسی |
spelling | doaj.art-0f2415a5446944868f455ccd7817badc2022-12-22T01:00:20ZfasUniversity of Tehranبررسیهای حسابداری و حسابرسی2645-80202645-80392005-06-0112210480-سید حسین سجادیمهدی ابراهیمی مندThe major aim of this research is to study the auditor’s independence from Iranian Certified Accountants’ Point of view. The result of this study indicate, That factors such as, audit commitlee , client’s Size, the Size and experience of audit firms, increase anditor’s independence. Other factor, namely Competition between anditing firms decreases auditor’s independence.https://acctgrev.ut.ac.ir/article_10480_b763756ad02f88da8ccc2bc19a323d32.pdfAudit committeeCompete in AuditingSize and Science of AuditingSize of Client |
spellingShingle | سید حسین سجادی مهدی ابراهیمی مند - بررسیهای حسابداری و حسابرسی Audit committee Compete in Auditing Size and Science of Auditing Size of Client |
title | - |
title_full | - |
title_fullStr | - |
title_full_unstemmed | - |
title_short | - |
title_sort | |
topic | Audit committee Compete in Auditing Size and Science of Auditing Size of Client |
url | https://acctgrev.ut.ac.ir/article_10480_b763756ad02f88da8ccc2bc19a323d32.pdf |