The Role of Accountability in Auditors Judgment Quality
This study investigates the effects of differential accountability pressure strength on auditors’ materiality judgment. We evaluate whether incremental levels of accountability (i.e., review, justification, feedback) increase judgment conservatism, decreases variability, and increase...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2007-06-01
|
| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_4240_83fdbbd757425b7989fa9b0b459af90c.pdf |