The Factors Affecting the Professional Judgment (ethics) of Auditors and the Pressures on Them

Audit firms are subject to market rules, and therefore their profitability depends on the relationship between audit fees and the cost of doing business. The audit market has become highly competitive over the past decades and has grown further behind the current economic crisis. This environment ha...

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Bibliographic Details
Main Authors: Yahya Hasas Yaganeh, Shahram Amouzad
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2020-09-01
Series:مطالعات تجربی حسابداری مالی
Subjects:
Online Access:https://qjma.atu.ac.ir/article_11754_12501ac23218f8722a65094b36645b98.pdf