Quarterly Publication
Accounting
Interpretive Ranking of Inertia Characteristics in the Auditing Profession to Enhance the Auditors’ Independence in Petrochemical Industry

Azam Rowshanali; Rezvan Hejazi; Mohammad Hossein Ranjbar; Bizhan Abedini; Hamid Rostamijaaz

Volume 6, Issue 4 , October 2022, , Pages 61-85

https://doi.org/10.22050/pbr.2022.338057.1260

Abstract
  As a significant consequence of internal and external characteristics in auditors, independence plays a vital role in promoting professional judgment in auditing. This dimension of individual audit functions has always been considered one of the areas studied in this profession due to its integration ...  Read More