Supervisory institutions, Oversight on External Auditors, Audit Quality and Financial Reporting Quality
Generally external supervision activities lead improving audit quality. In Iran, different organizations have supervised auditing institutions. One of them is Securities and Exchange Organization (SEO). . In this paper, effectiveness of SEO supervision on registered auditing institutes is studied th...
Main Authors: | , , |
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Format: | Article |
Language: | fas |
Published: |
Securities Exchange
2021-05-01
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Series: | فصلنامه بورس اوراق بهادار |
Subjects: | |
Online Access: | https://journal.seo.ir/article_11210_7ed3c7154d5c1532ac98041de95e220a.pdf |