Impact of Auditor Intelligence Quotient on Audit Quality
Objective: Previous studies have proved the significant role of cognitive characteristics and personality traits in making judgments and decisions. The purpose of the present study is to investigate the impact of the Intelligence Quotient (IQ) of auditors, as a cognitive characteristic, on their aud...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2022-09-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_89472_51ab33afea6799dd224122052e53b491.pdf |