پیوندهای مفید
اخبار و اعلانات
آمار
| تعداد نشریات | 158 |
| تعداد شماره‌ها | 6,225 |
| تعداد مقالات | 67,685 |
| تعداد مشاهده مقاله | 114,973,506 |
| تعداد دریافت فایل اصل مقاله | 89,645,750 |
Extending and Ranking the Audit Judgment Factors in an Emerging Market With an Emphasis on Cognitive Neuroscience | ||
| Interdisciplinary Journal of Management Studies (Formerly known as Iranian Journal of Management Studies) | ||
| دوره 16، شماره 2، تیر 2023، صفحه 549-566 اصل مقاله (1003.99 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22059/ijms.2022.338818.674965 | ||
| نویسندگان | ||
| Reyhaneh Haghighi1؛ Mohammad Ali Ali Bagherpour Velashani* 1؛ Ali Ghanaei Chamanabad2؛ Mohammad Reza Abbaszadeh1 | ||
| 1Department of Accounting, Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran | ||
| 2Department of Psychology, Faculty of Education and Psychology, Ferdowsi University of Mashhad, Mashhad, Iran | ||
| چکیده | ||
| The current study investigated whether the cognitive neuroscience dimension affects auditors’ judgment in an increasingly competitive emerging audit market. In addition, other influential dimensions, including “identity characteristics,” “biological characteristics and moral values and spirituality,” and “environment” were also considered. The research was a descriptive survey, and the statistical population consisted of independent auditors. The field survey and questionnaire were used for data collection. The results generally showed that the cognitive neuroscience dimension affects auditors’ judgment positively. Among the examined factors, “the auditor’s selectivity about which problems to solve,” “the auditor’s level of attention,” and “the level of concentration” were the most important factors. In addition, other investigated dimensions, including “identity characteristics,” “biological characteristics and moral values and spirituality,” and “environment,” were considered influential factors. The findings imply that different neuroscience factors that require more research in this area affect auditors’ judgment and performance. Studying cognitive neuroscience factors as a novel stance to the audit literature can help auditors improve their professional judgments and opinions, resulting in reduced audit risk and increased audit quality. It can also help develop a new era in interdisciplinary studies via associating decision-making with cognitive theories and implementing neuroscience related technologies. | ||
| کلیدواژه‌ها | ||
| Biological characteristics؛ Cognitive neuroscience؛ Environment؛ Identity characteristics؛ Moral values and spirituality | ||
| عنوان مقاله [English] | ||
| بسط و رتبه‌بندی عوامل موثر بر قضاوت حسابرس در بازارهای نوظهور با تأکید بر علوم اعصاب شناختی | ||
| نویسندگان [English] | ||
| ریحانه حقیقی1؛ محمدعلی باقرپور ولاشانی1؛ علی غنایی چمن‌آباد2؛ محمدرضا عباس‌زاده1 | ||
| 1گروه حسابداری، دانشکده اقتصاد و علوم اداری، دانشگاه فردوسی مشهد، ایران | ||
| 2گروه روانشناسی بالینی، دانشکده روانشناسی و علوم تربیتی، دانشگاه فردوسی مشهد، ایران | ||
| چکیده [English] | ||
| مقاله حاضر به بررسی اینکه آیا در یک بازار نوظهور حسابرسی با رقابت بالا، بعد علوم اعصاب شناختی بر قضاوت حسابرس اثرگذار است یا خیر، می پردازد. علاوه براین، سایر ابعاد اثرگذار شامل “ویژگی های هویتی”، “ویژگی های بیولوژیکی و ارزش های اخلاقی و معنویات “و” محیط” نیز درنظر گرفته شده است. این پژوهش از نوع توصیفی است و جامعه آماری حسابرسان مستقل می باشند. به منظور گردآوری اطلاعات از پرسشنامه استفاده شده است. نتایج نشان دهنده اثر مثبت بعد علوم اعصاب شناختی بر قضاوت حسابرس می باشد. از میان مولفه های اثر گذار این بعد می توان به مهمترین آن شامل “توانایی حسابرسان در انتخاب و اولویت بندی مسائل و مشکلات جهت پاسخ به آن ها”، “سطح توجه حسابرس”، و “سطح تمرکز “اشاره نمود. همچنین سایر ابعاد مورد بررسی نیز مولفه های اثرگذار بر قضاوت حسابرس شناسایی شدند. نتایج یافته ها بر این امر دلالت دارد که عملکرد و قضاوت حسابرس متاثر از مولفه های مختلف علوم اعصاب شناختی بوده که تحقیقات بیشتر در این زمینه ضرورت دارد. مطالعه مولفه های علوم اعصاب شناختی به عنوان یک حوزه جدید در تحقیقات حسابرسی می تواند به حسابرسان در بهبود قضاوت و اظهار نظرشان کمک نموده که کاهش ریسک حسابرسی و نیز افزایش کیفیت حسابرسی را همراه دارد. همچنین نتایج تحقیق می تواند از طریق ارتباط تصمیم گیری با تئوری های شناحتی و بکارگیری تکنیک های مرتبط علوم اعصاب شناختی، عرصه جدیدی در تحقیقات بین رشته ای ایجاد نماید. | ||
| کلیدواژه‌ها [English] | ||
| ویژگی های هویتی, علوم اعصاب شناختی, محیط, ویژگی های بیولوژیکی, ارزش های اخلاقی و معنویات | ||
| مراجع | ||
|
Aida, N. (2021). Work experience, obedience pressure and task complexity on audit judgment. Golden Ratio of Auditing Research, 1(2), 61-69.
American Psychiatric Association, D., & American Psychiatric Association. (2013). Diagnostic and statistical manual of mental disorders: DSM-5 (Vol. 5, No. 5). Washington, DC: American psychiatric association.
Añaña, E. D. S., & Nique, W. M. (2007). A professional category positioning: The role of personal values and their influence on consumer perceptions. Journal of Database Marketing & Customer Strategy Management, 14(4), 289-296.
American Psychological Association (2007). American Dictionary of Psychology.
Aquino, K., & Reed II, A. (2002). The self-importance of moral identity. Journal of personality and social psychology, 83(6), 1423-1440
Arnold, D. F., Bernardi, R. A., & Neidermeyer, P. E. (2009). Do European auditors’ decisions reflect harmony? The impact of country and culture. International Journal of Disclosure and Governance, 6(1), 58-68.
Arrami, N., & QingXiang, Y. (2021). The role of moral identity in auditor’s ethical decision making. International Journal of Research in Business and Social Science, 10(2), 157-169.
Arrami, N., & QingXiang, Y. (2022). Impact of ethical training on auditors’ ethical decision making in Morocco. Studia Universitatis Vasile Goldiș Arad, Seria Științe Economice, 32(2), 41-64.
Bagherpour, M., Monroe, G., & G. Shailer, G. (2014). Government and managerial influence on auditor switching under partial privatization. Journal of Accounting and Public Policy, 33(4), 372-390
Bagherpour Velashani, M. A., Saei, M. J., Meshkani, A., & Bagheri, M. (2013). Prediction of independent auditor opinion in Iran: data mining approach. Accounting and Auditing Research, 22(1), 21-35.
Balkir, I. H. (2000). Effects of analytical review results, optimism and patterns-for-coping on audit effort of accounting estimates [unpublished Doctoral dissertation]. Concordia University.
Bauer, T. D. (2014). The effects of client identity strength and professional identity salience on auditor judgments. The Accounting Review, 90(1), 95-114.
Bhattacharjee, S., Maletta, M. J., & Moreno, K. K. (2017). Audit reviewers’ judgments in multiple client audit environments. Behavioral Research in Accounting, 29(2), 1-9.
Bodley, J. H. (2011). Cultural anthropology: Tribes, states, and the global system. Rowman Altamira.
Boone, W., & Piccinini, G. (2016). The cognitive neuroscience revolution. Synthese, 193(5), 1509-1534.
Bucaro, A. C. (2019). Enhancing auditors’ critical thinking in audits of complex estimates. Accounting, Organizations and Society, 73, 35-49.
Carvalho Júnior, C. V. D. O., Cornacchione, E., Rocha, A. F. D., & Rocha, F. T. (2017). Cognitive brain mapping of auditors and accountants in going concern judgments. Revista Contabilidade & Finanças, 28 (73), 132-147.
Commerford, B. P., Hatfield, R. C., & Houston, R. W. (2018). The effect of real earnings management on auditor scrutiny of management’s other financial reporting decisions. The Accounting Review, 93(5), 145-163.
Cooper, R. P., & Shallice, T. (2010). Cognitive neuroscience: The troubled marriage of cognitive science and neuroscience. Topics in Cognitive Science, 2(3), 398-406.
Cowperthwaite, P. (2010). Culture matters: How our culture affects the audit. Accounting Perspectives, 9(3), 175-215.
CPA Canada. (2019). CPA Canada handbook – assurance: Canadian auditing standards (CAS). CAS 230, audit documentation.
Damasio, A. R. (1994). Descartes’ error: Emotion, reason, and the human brain. Avon.
De Soir, E., Van den Steene, P., & Daubechies, F. (2007). Stress en trauma bij de politie. Maklu.
Deckers, L. (2018). Motivation: Biological, psychological, and environmental. Routledge Press.
Dekkers, T. J., de Water, E., & Scheres, A. (2022). Impulsive and risky decision-making in adolescents with attention-deficit/hyperactivity disorder (ADHD): The need for a developmental perspective. Current Opinion in Psychology, 44, 330-336.
Deliu, D. (2020). Elevating Professional Reasoning in Auditing. Psycho-Professional Factors Affecting Auditor’s Professional Judgement and Skepticism. Journal of Accounting and Auditing: Research and Practice, 1-17.
Demetriou, E. A., Park, S. H., Pepper, K. L., Naismith, S. L., Song, Y. J., Thomas, E. E. Hickie, I.B & Guastella, A. J. (2021). A transdiagnostic examination of anxiety and stress on executive function outcomes in disorders with social impairment. Journal of Affective Disorders, 281, 695-707.
Dewi, I. G. A. A. P., & Dewi, P. P. (2018). Big Five personality, ethical sensitivity, and performance of auditors. International Research Journal of Management, IT and Social Sciences, 5(2), 195-209.
Dewi, N. P. S., Muliartini, N. K. K., & Rustiarini, N. W. (2021). Audit judgment with emotional intelligence as moderation variable in BPKP Bali. AFEBI Accounting Review, 6(1), 20-31.
DeZoort, T., Harrison, P., & Taylor, M. (2006). Accountability and auditors’ materiality judgments: The effects of differential pressure strength on conservatism, variability, and effort. Accounting, Organizations and Society, 31(4-5), 373-390.
Drost, R. (2013). Memory and decision making: Determining action when the sirens sound. Weather, Climate, and Society, 5(1), 43-54.
Efraim, T., Jay, E. A., Liang, T. P., & McCarthy, R. V. (2005). Decision support systems and intelligent systems. Andi.
Feng, Y., Guo, X., & Li, H. (2020). Does the Corporate Governance Status and Its Changes Affect the Auditor’s Major Misstatement Risk Judgment?. In IEIS2019: Proceedings of the 6th International Conference on Industrial Economics System and Industrial Security Engineering (pp. 193-209). Springer Singapore.
Finucane, M. L., Alhakami, A., Slovic, P., & Johnson, S. M. (2000). The affect heuristic in judgments of risks and benefits. Journal of Behavioral Decision Making, 13(1), 1-17.
Fischhoff, B., & Broomell, S. B. (2020). Judgment and decision making. Annual Review of Psychology, 71, 331-355.
Forgionne, G., & Newman, J. (2007). An experiment on the effectiveness of creativity enhancing decision-making support systems. Decision Support Systems, 42(4), 2126-2136.
Gaynor, L. M., Kelton, A. S., Mercer, M., & Yohn, T. L. (2016). Understanding the relation between financial reporting quality and audit quality. Auditing: A Journal of Practice & Theory, 35(4), 1-22.
Gonzalez, C., & Mehlhorn, K. (2016). Framing from experience: Cognitive processes and predictions of risky choice. Cognitive science, 40(5), 1163-1191.
Gorton, K. L., & Hayes, J. (2014). Challenges of assessing critical thinking and clinical judgment in nurse practitioner students. Journal of Nursing Education, 53(3), S26-S29.
Gozé, T., Moskalewicz, M., Schwartz, M. A., Naudin, J., Micoulaud-Franchi, J. A., & Cermolacce, M. (2019). Reassessing “praecox feeling” in diagnostic decision making in schizophrenia: A critical review. Schizophrenia Bulletin, 45(5), 966-970.
Griffith, E. E., Kadous, K., & Young, D. (2021). Improving complex audit judgments: A framework and evidence. Contemporary Accounting Research, 38(3), 2071-2104.
Gur, R. C., Erwin, R. J., Gur, R. E., Zwil, A. S., Heimberg, C., & Kraemer, H. C. (1992). Facial emotion discrimination: II. Behavioral findings in depression. Psychiatry Research, 42(3), 241-251.
Hartley, C. A., & Phelps, E. A. (2012). Anxiety and decision-making. Biological Psychiatry, 72(2), 113-118.
Hertwig, R., & Pleskac, T. J. (2010). Decisions from experience: Why small samples? Cognition, 115(2), 225-237.
Hicks, F. D., Merritt, S. L., & Elstein, A. S. (2003). Critical thinking and clinical decision making in critical care nursing: A pilot study. Heart & Lung, 32(3), 169-180.
Hosseini, M., & Hosseini, H. (2011). Ethics of critical thinking. Journal of Philosophical Investigations at University of Tabriz, 5(8), 1-13.
Hurtt, R. K. (2010). Development of a scale to measure professional skepticism. Auditing: A Journal of Practice & Theory, 29(1), 149-171.
Huys, Q. J., Guitart-Masip, M., Dolan, R. J., & Dayan, P. (2015). Decision-theoretic psychiatry. Clinical Psychological Science, 3(3), 400-421.
IFAC. (2009). International auditing and assurance standards board (IAASB), ISA 200, overall objectives of the independent auditor and the conduct of an audit in accordance with international standards on auditing. www.ifac.org/system/files/downloads/a008- 2010-iaasb-handbook-isa-200.pdf
Iskandar, T. M., Sari, R. N., Mohd‐Sanusi, Z., & Anugerah, R. (2012). Enhancing auditors’ performance: The importance of motivational factors and the mediation effect of effort. Managerial Auditing Journal, 27(5), 462-476.
Ju, U., Kang, J., & Wallraven, C. (2019). To brake or not to brake? Personality traits predict decision-making in an accident situation. Frontiers in Psychology, 10, 134.
Kampylis, P. G., & Valtanen, J. (2010). Redefining creativity—Analyzing definitions, collocations, and consequences. The Journal of Creative Behavior, 44(3), 191-214.
Kim, S., Kim, T., Pae, S., & Kim, S. (2018). Audit fees via an indirect payment channel and professional skepticism. Managerial Auditing Journal, 3(5), 517-534.
Kirkos, E., Spathis, C., Nanopoulos, A., & Manolopoulos, Y. (2008). Identifying qualified auditors’ opinions: A data mining approach. Journal of Emerging Technologies in Accounting, 4(1), 183-197.
Lehmann, C. M., & Norman, C. S. (2006). The effects of experience on complex problem representation and judgment in auditing: An experimental investigation. Behavioral Research in Accounting, 18(1), 65-83.
Libby, R., & Luft, J. (1993). Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment. Accounting, Organizations and Society, 18(5), 425-450.
Little, R. E. (2016). The impact of client and auditor gender on auditors’ judgments: A replication and extension.
Mahdavi, G., & Daryaei, A. A. (2016). Attitude toward auditing, marketing and corporate governance (An examination based in Parsons’ social action theory). International Journal of Corporate Social Responsibility, 1(1), 1-16.
Marx, S. M., Weber, E. U., Orlove, B. S., Leiserowitz, A., Krantz, D. H., Roncoli, C., & Phillips, J. (2007). Communication and mental processes: Experiential and analytic processing of uncertain climate information. Global Environmental Change, 17(1), 47-58.
Maslow, A.H. (1943). A theory of human motivation. Psychological Review, 50(4), 370-96. https://doi.org/10.1037/h0054346. hdl:10983/23610 – via psychclassics.yorku.ca.
May, J., Workman, C., Han, H., & Haas, J. (2020). The neuroscience of moral judgment: Empirical and philosophical developments. 1-23
McKnight, C. A., & Wright, W. F. (2011). Characteristics of relatively high-performance auditors. Auditing: A Journal of practice & theory, 30(1), 191-206.
Min, J. H., & Jeong, C. (2009). A binary classification method for bankruptcy prediction. Expert Systems with Applications, 36(3), 5256-5263.
MohammadRezaei, F., & Mohd-Saleh, N. (2017). Auditor switching and audit fee discounting: The Iranian experience. Asian Review of Accounting,25(3). 335-360.
Mormann, M., & Russo, J. E. (2021). Does attention increase the value of choice alternatives? Trends in cognitive sciences, 25(4), 305-315.
Munyon, T. P., Summers, J. K., Thompson, K. M., & Ferris, G. R. (2015). Political skill and work outcomes: A theoretical extension, meta‐analytic investigation, and agenda for the future. Personnel Psychology, 68(1), 143-184.
Muttanachai, S. (2020). Factors influencing key audit matters reporting in Thailand. Asian Journal of Accounting Perspectives, 13(1), 26-39.
Naslmosavi, S. (2015). The effect of ethics on auditor’s judgment in ethical dilemma conditions: Evidence from Iranian auditors. Available at SSRN 2584308.
Nolder, C., & Riley, T. J. (2014). Effects of differences in national culture on auditors’ judgments and decisions: A literature review of cross-cultural auditing studies from a judgment and decision making perspective. Auditing: A Journal of Practice & Theory, 33(2), 141-164.
Noppe, J., Ledegen, E., & Verhage, A. (2016). Welke rol spelen angst en stress bij politiemensen in gevaarsituaties? In Handboek politiediensten (Vol. 115, pp. 1-20). Kluwer.
Oken, B. S., Salinsky, M. C., & Elsas, S. (2006). Vigilance, alertness, or sustained attention: physiological basis and measurement. Clinical Neurophysiology, 117(9), 1885-1901.
Olsen, C., & Gold, A. (2018). Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism. Journal of Accounting Literature, 41,127-141
Opara, I., Weser, V., Sands, B., Fernandes, C. S. F., Hussett-Richardson, S., & Hieftje, K. (2022). Feeling invisible and unheard: A qualitative exploration of gendered-racist stereotypes influence on sexual decision making and mistreatment of black teen girls. Youth & Society, 54(4), 527-546.
Peytcheva, M., & Gillett, P. R. (2011). How partners’ views influence auditor judgment. Auditing: A Journal of Practice & Theory, 30(4), 285-301.
Pillar, B. (April 7, 2005). Audit quality in the 21st century. Presentation at University of Illinois at UrbanaChampaign.
Pissarra, J., & Jesuino, J. C. (2005). Idea generation through computer‐mediated communication: The effects of anonymity. Journal of Managerial Psychology, 20(3/4), 275-291.
Plassmann, H., Venkatraman, V., Huettel, S., & Yoon, C. (2015). Consumer neuroscience: Applications, challenges, and possible solutions. Journal of Marketing Research, 52(4), 427-435.
Popova, V. (2013). Exploration of skepticism, client‐specific experiences, and audit judgments. Managerial Auditing Journal,28(2), 140-160.
Praditaningrum, A. S., & Januarti, I. (2012). Analisis faktor-faktor yang berpengaruh terhadap audit judgment (Studi Pada BPK RI Perwakilan Provinsi Jawa Tengah) [Simposium Nasional Akuntansi] [unpublished Doctoral dissertation]. Fakultas Ekonomika dan Bisnis.
Previtali, P., & Cerchiello, P. (2018). The determinants of whistleblowing in public administrations: An analysis conducted in Italian health organizations, universities, and municipalities. Public Management Review, 11(20), 1-21.
Quadackers, L., Groot, T., & Wright, A. (2014). Auditors’ professional skepticism: Neutrality versus presumptive doubt. Contemporary Accounting Research, 31(3), 639-657.
Rathbun, M. C., & Ruth-Sahd, L. A. (2009). Algorithmic tools for interpreting vital signs. Journal of Nursing Education, 48(7), 395-400.
Rees, J., & Koehler, G. (1999, January). Brainstorming, negotiating and learning in group decision support systems: an evolutionary approach. In Proceedings of the 32nd Annual Hawaii International Conference on Systems Sciences. 1999. HICSS-32. Abstracts and CD-ROM of Full Papers (pp. 9-pp). IEEE.
Ruff, C. C., & Huettel, S. A. (2014). Experimental methods in cognitive neuroscience. In Neuroeconomics (Eds.), Neuroeconomics (2nd ed.). 77-108
Saadullah, S. M., & Bailey, C. D. (2014). The “big five personality traits” and accountants’ ethical intention formation. In Research on professional responsibility and ethics in accounting. Emerald Group Publishing Limited.???safe
Salehi, M., & Dastanpoor, Z. (2021). The effects of psychological factors on the performance of independent auditors in Iran. Current Psychology, 40(4), 1621-1630.
Sallal, F., Bagherpour Velashani, M.A., & Saei, M.J. (2021). Fraudulent financial reporting motivations in emerging markets. Journal of Financial Crime. Advance online publication. https://doi.org/10.1108/JFC-09-2020-0188\
Saputra, K. A. K., & Kawisana, P. G. W. P. (2021). Analysis of the influence of power, auditor experience and task complexity on audit judgment. PalArch’s Journal of Archaeology of Egypt/Egyptology, 18(4), 6370-6379.
Shafer, W. E., Ketchand, A. A., & Morris, R. E. (2004). Auditors’ willingness to advocate client-preferred accounting principles. Journal of Business Ethics, 52(3), 213-227.
Sila, M., Subroto, B., Baridwan, Z., & Rahman, A. F. (2015). The effect of knowledge and experience on professional auditor’s judgment: Study on state auditor in Indonesia. International Journal of Management and Administrative Sciences journal of Management and Administrative Sciences, 3(10), 98-106.
Smelser, N. J., & Baltes, P. B. (Eds.). (2001). International encyclopedia of the social & behavioral sciences (Vol. 11). Elsevier.
Shanteau, J. (1987). Psychological characteristics of expert decision makers. In Expert judgment and expert systems (pp. 289-304). Springer, Berlin, Heidelberg.
Soleymani, S. M., Dehdar, F., & Abdoli, M. (2022). Choosing influential dimension of mindfulness of auditors’ professional judgments based on social pressure: An analysis based on rough theory. Iranian Journal of Finance, 6(2), 135-166.
Spector, P. E. (1987). Method variance as an artifact in self-reported affect and perceptions at work: Myth or significant problem? Journal of Applied Psychology, 72(3), 438-443
Swaminathan, A., & Rathnasabapathy, M. (2021). Role of creativity in problem solving–A review. Review of International Geographical Education Online, 11(8), 1359-1367.
Tan, H. T., Ng, T. B. P., & Mak, B. W. Y. (2002). The effects of task complexity on auditors’ performance: The impact of accountability and knowledge. Auditing: A Journal of Practice & Theory, 21(2), 81-95.
Tandean, J. (2022). Pengaruh self-efficacy, time budget pressure dan pengalaman audit terhadap audit judgment dengan kompleksitas tugas sebagai variabel moderating [Universitas Hasanuddin] [unpublished Doctoral dissertation]. Universitas Hasanuddin.
Hofstede Centre report. (2016). Country comparison. Retrieved from: https://www.hofstede-insights.com/country-comparison
Thompson, C., & Stapley, S. (2011). Do educational interventions improve nurses’ clinical decision making and judgement? A systematic review. International Journal of Nursing Studies, 48(7), 881-893.
Trotman, K. T. (2006). Professional judgment: Are auditors being held to a higher standard than other professionals? The Institute of Chartered Accountants in Australia.
Tsunogaya, N., Sugahara, S., & Chand, P. (2017). The impact of social influence pressures, commitment, and personality on judgments by auditors: Evidence from Japan. Journal of International Accounting Research, 16(3), 17-34.
Vasconcelos, A. F. (2021). Individual spiritual capital: Meaning, a conceptual framework and implications. Journal of Work-Applied Management, 13(1), 117-141.
Verhage, A., Noppe, J., Feys, Y., & Ledegen, E. (2018). Force, stress, and decision-making within the Belgian police: The impact of stressful situations on police decision-making. Journal of Police and Criminal Psychology, 33(4), 345-357.
Vettorello, M., Eisenbart, B., & Ranscombe, C. (2019, July). Toward better design-related decision making: A proposal of an advanced OODA loop. Proceedings of the Design Society: International Conference on Engineering Design (Vol. 1, No. 1, pp. 2387-2396). Cambridge University Press.
Waller, W. S. (1989). The auditors assessment of the competence and integrity of auditee personnel-discussion. Auditing – A Journal of Practice & Theory, 8, 17-21.
Wedemeyer, D (2010). A discussion of auditor judgment as the critical component in audit quality: A practitioner’s perspective. International Journal of Disclosure and Governance, 7(4), 320–333.
Wills, M. E. (2014). Introduction to middle range nursing theories. M. McEwen, & E. Wills, Theoretical basis for nursing, 213-228.
Yang, L., Brink, A. G., & Wier, B. (2018). The impact of emotional intelligence on auditor judgment. International Journal of Auditing, 22(1), 83-97.
Zavei, S. J. A. P., & Jusan, M. M. (2012). Exploring housing attributes selection based on Maslow’s hierarchy of needs. Procedia-Social and Behavioral Sciences, 42, 311-319.
Zureigat, Q. M. (2015). Factors Associated with Audit Reports in Saudi Arabia. Global Journal of Management and Business Research, 14(D5), 67-74.
Francis, J. R. (2004). What do we know about audit quality?. The British accounting review, 36(4), 345-368. | ||
|
آمار تعداد مشاهده مقاله: 694 تعداد دریافت فایل اصل مقاله: 709 |
||