Auditors’ Wise Tactfulness in Professional Judgments by Total Interpretive Structural Modeling (TISM)

Hadi Malekipour; Mohammadreza Abdoli; Hasan Valiyan

Volume 5, Issue 2 , April 2021, , Pages 95-127

https://doi.org/10.30699/ijf.2021.256524.1171

Abstract
  Since the auditing profession is a process engaged in judgment activities, knowing the reasoning concepts to achieve a level of rationale in audit judgment is the theoretical and fundamental concept in this profession. In this regard, tactfulness is one of the decision-making components in an auditor's ...  Read More