The effect of spiritual and human capital on independent auditor's opinion among Iranian auditors

• المؤلف الرئيسي: Naslmosavi, Seyedhossein
• التنسيق: أطروحة
• اللغة: English
• منشور في: 2014
• الموضوعات: HD28 Management. Industrial Management
• الوصول للمادة أونلاين: http://eprints.utm.my/id/eprint/78521/1/SeyedhosseinNaslmosaviPFM2014.pdf; http://eprints.utm.my/id/eprint/78521/; http://dms.library.utm.my:8080/vital/access/manager/Repository/vital:97912

An independent auditor’s opinion would enhance the confidence of investors in a reporting system and lead to increased capital markets’ efficiency. The influential factors on quality based on an auditor’s opinion in financial statements are highly regarded because these factors will ensure that the...