The Role of Auditors' Biases and Decision Making on Errorswith a Cognitive Approach in Capital Market (A Case Study: Securities and Exchange's Certified Auditors)

Zahra Kohandel; Ghodrat Allah Talebnia; Hashem Nikoomaram

Volume 2, Issue 2 , April 2018, , Pages 59-82

  Based on the capital market’s nature, accountants and auditors’ information is provided by an effective influence of personal decisions and market results, derived systematically by information structure and market participants’ features. Auditors’ choices are influenced by perception, ...  Read More