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

Articles in Press, Accepted Manuscript, Available Online from 29 June 2022

http://dx.doi.org/10.22050/pbr.2022.338057.1260

Abstract
  Therefore, this study, understanding the importance of independence functions in the audit profession, seeks to identify the characteristics of inertia as a stimulus for independence in auditing Petrochemical Industry in order to act on its interpretive ranking. This research is mix method due to the ...  Read More