A Survey on the Effect of Auditing Firm’s Size and the Organizational Level of Auditors on the Ethical Reasoning at Different Stages of Kohlberg's Theory of Cognitive Moral Development

Objective: This study is designed to investigate the effect of auditing firm’s size and the organizational level of auditors on the ethical reasoning at different stages of Kohlberg's theory of cognitive moral development. Methods: This study is a descriptive survey. A questionnaire containing...

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Bibliographic Details
Main Authors: Mohammad Hossein Safarzadeh Bondari, Mohammad Arab Mazar Yzadi, Abbas Hooshmand Kashani
Format: Article
Language:fas
Published: University of Tehran 2021-02-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Online Access:https://acctgrev.ut.ac.ir/article_80476_d78455f604e9dea1d24dc6659f96b4e3.pdf