akbarpour, mojtaba

[ 1 ] - Determining Intermediary Effect of Auditor’s Conservatism on Relationship between Ethnicity and Interpretation of Probabilistic Propositions in Accepted Accounting Standards

Use of integrated standards in today's economy is imperative to create efficient financial markets, improve resource allocation and reduce transaction costs. In the same vein, all countries must make a lot of effort to develop common standards. However, ethnic diversity in different parts of the world results in different interpretations and judgments from accounting standards and challenges a ...