Prediction of the Auditor's Professional Skepticism Based on the Ethical Climate of the Organization and Demographic Characteristics of the Auditor
نویسندگان
1 Ph.D Student, Accounting Department, Sharekord Branch, Islamic Azad University , Sharekord , Iran
2 Department of Accounting, Esfahan University, Esfahan, Iran
3 Department of Accounting, Sharekord Branch, Islamic Azad University, Sharekord, Iran
doi
10.22034/ijethics.5.2.81چکیده
Introduction: Professional skepticism is an important and effective element on auditors' judgment and overshadows audit quality. Therefore, the main goal of the current research is to predict the auditor's professional skepticism based on the ethical climate of the organization and demographic characteristics such as gender, education and experience. Material and ...
