Auditors’ Wise Tactfulness in Professional Judgments by Total Interpretive Structural Modeling (TISM)

Since the auditing profession is a process engaged in judgment activities, knowing the reasoning concepts to achieve a level of rationale in audit judgment is the theoretical and fundamental concept in this profession. In this regard, tactfulness is one of the decision-making components in an audito...

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Bibliographic Details
Main Authors: Hadi Malekipour, Mohammadreza Abdoli, Hasan Valiyan
Format: Article
Language:English
Published: Iran Finance Association 2021-04-01
Series:Iranian Journal of Finance
Subjects:
Online Access:https://www.ijfifsa.ir/article_129604_9f1bcf13d235aff8cf685c9ba540bf2f.pdf