نتایج جستجو برای: auditors skeptical personality
تعداد نتایج: 74645 فیلتر نتایج به سال:
This paper presents a study of the nonmonotonic consequence relation which models the skeptical reasoning formalised by constrained default logic. The nonmonotonic skeptical consequence relation is defined using the sequent calculus axiomatic system. We study the formal properties desirable for a “good” nonmonotonic relation: supraclassicality, cut, cautious monotony, cumulativity, absorption, ...
The purpose of this study is exploring expectation gap among university students and auditors points of view about importance of fraud risk components. To get this purpose, university students' ideas and auditors about importance of each mentioned fraud risk components in Iranian auditing standard No. 24 under the title of "the auditor’s responsibilities relating to fraud in an audit of financi...
Auditors who have a high professional commitment are trying to carry out their duties correctly and take steps towards the success of the audit profession and refrain from carrying out activities that undermine the credibility of the profession and reduce the quality of the audit. The purpose of this study was to investigate the influence of the locus of control, experience and the degree of au...
Every society needs ethical rules and regulations to establish stability, and if these laws are not established, it will lead to a rupture of the bond between members of society, and this must be present in the audit and the characteristics of the auditor and The field of Islamic ethics can be mentioned.The purpose of this study is to investigate the effect of command success on the inertia of ...
Background: Ethical orientation as a guide to the formation of individual beliefs and attitudes in dealing with ethical dilemmas can influence the of auditors' decision-making. Hence, in this research, the relationship between ethical orientations and the ethical sensitivity and moral intensity of auditors is examined. Method: The method of this research is descriptive survey. The statistical p...
Abstract: The purpose of the present study is two-dimensional. First, provide more evidence of the effects of information order on auditors' beliefs, and secondly, examine whether auditors vary their beliefs in different cognitive styles. These goals were achieved through the use of experienced professional auditors. To determine the effects of information sequence, Hogarth and Einhorn’s belie...
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