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Keywords: Iran
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2024) 32 (1): 91–119.
Published: 09 August 2023
... Limited Licensed re-use rights only Professional skepticism Narcissism Auditor personality Iran The change in the standard-setting approach and tendency to apply principle-based accounting standards have resulted in more frequent usage of fair values, management judgments and complicated...
Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2017) 25 (3): 335–360.
Published: 11 September 2017
...Fakhroddin MohammadRezaei; Norman Mohd-Saleh Purpose The purpose of this paper is to examine the impact of auditor switching on audit fee discounting in Iran. The increased competition in the Iranian audit market following audit market liberalization in 2001 has resulted in a rapid increase...
