Auditor Switching, Financial Distress, and Financial Statement Fraud Practices with Audit Report Lag as Intervening Variable
نویسندگان
چکیده
منابع مشابه
Predicting financial statement fraud using fuzzy neural networks
Fraud is a common phenomenon in business, and according to Section 24 of the Iranian Auditing Standards, it is the fraudulent act of one or more managers, employees, or third parties to derive unfair advantage and any intentional or unlawful conduct. Financial statements are a means of transmitting confidential management information about the<br ...
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ژورنال
عنوان ژورنال: Journal of Accounting and Strategic Finance
سال: 2020
ISSN: 2614-6649
DOI: 10.33005/jasf.v3i2.135