Managerial Overconfidence and Unqualified Audit Opinion
Overconfidence is one of the most important personal characteristics of managers. Theoretically, Manager’s riskiness is directly related to this characteristic. The Possibility of unqualified opinion increases, if the auditor recognizes this personality trait of the managers and overestimates financ...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2018-09-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_3632_78b46290a7bab5c4c373c2c2a0ae82d2.pdf |