The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors
Accounting standards are the principal factors in business environment affecting different areas, including accounting profession and auditors. In this study, the role of approaches to accounting standards setting (rule-based and principle-based standards) in the psychological characteristics of aud...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2018-01-01
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| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_1861_0c19a32832af83ad43b27f6bdd884ff4.pdf |