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

Alireza Kamalgharibi; Mansour Garkaz; alireza matoufi; Mehdi Safari Gerayli

Volume 7, Issue 1 , 2023, , Pages 35-65

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 a 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 area can help ...  Read More