The Relationship between Post-materialism, Public Interest Protection, Independence, and the Alignment of Auditor and Client Interests

Objective The growth of companies has introduced regulatory and oversight challenges, primarily due to the lack of continuous supervision by shareholders within these organizations. Although auditors’ responsibilities are defined, their thought patterns may not always align with the public interest....

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Bibliographic Details
Main Authors: Bahman Banimahd, Reza Bagherzadegan
Format: Article
Language:fas
Published: University of Tehran 2024-12-01
Series:بررسی‌های حسابداری و حسابرسی
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Online Access:https://acctgrev.ut.ac.ir/article_99887_fa8dcb99c7ed030d48e0611a810c4243.pdf
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