Developing the effectiveness of professional audit judgment based on the mindfulness of auditors

Alireza Kamalgharibi; Mansour Garkaz; alireza matoufi; mehdi safari gerayli

Articles in Press, Accepted Manuscript, Available Online from 19 February 2022

https://doi.org/10.30699/ijf.2021.281430.1218

Abstract
  Judgment in the auditing profession as a subjective criterion in the decisions of auditors has an important and significant role in improving the quality of decision support for analysts, shareholders and investors in the capital market. Therefore, recognizing the qualitative characteristics in this ...  Read More

Identification of the Factors Affecting Auditors’ Conflict of Interests Using Fuzzy Delphi Method

Javad Ghaznavi Doozandeh; Mansour Garkaz; Ali Khozein; Alireza Maetoofi

Volume 6, Issue 1 , January 2022, , Pages 142-168

https://doi.org/10.30699/ijf.2021.250031.1159

Abstract
  The present study aimed to identify the most effective causes of conflict of interest by examination of accounting literature and expert consensus. Understanding these factors, using cognitive psychology theories, can lead to a model for reducing conflict of interests. The dignity of the audit profession ...  Read More

Auditors' deviant decision-making model based on conflict of interest

Javad Ghaznavi Doozandeh; Mansour Garkaz; Ali Khozein; Alireza Maetoofi

Volume 5, Issue 1 , January 2021, , Pages 31-60

https://doi.org/10.30699/ijf.2021.123043

Abstract
  When auditors intentionally or unintentionally approve financial statements in line with the views of their employers, the public interest and the auditing profession are at serious risk. The purpose of this study was to examine the process by which auditors' interests will influence decision making. ...  Read More