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

  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