Safeguards to auditor independence against the displacement threat of clients

The purpose of this study is to identify strengthening factors of auditor independence against the displacement threat of clients. In order to achieve a consensus, regarding prior literature, a list of affecting factors on auditor’s independence was extracted and then, thoughts of the experts gather...

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Bibliographic Details
Main Authors: ahmad modares, hossein ebrahimi, mohsen azizkhani
Format: Article
Language:fas
Published: Alzahra University 2016-03-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
Online Access:http://jera.alzahra.ac.ir/article_2161_54b4affc5330307d440ab39fd21adb02.pdf