The Effects of Familiarity and Assertions of the RPT Violator on Internal Auditors’ Credibility and Reporting Judgments
A 2×2 full factorial experiment is designed by manipulating participants' exposure to the positive behavioral information of a Chief Financial Officer (CFO) as a violator of Related Party Transactions (RPT) (high versus low exposure) and his related assertions (combined versus denial assertion)...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Ferdowsi University of Mashhad
2025-07-01
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| Series: | Iranian Journal of Accounting, Auditing & Finance |
| Subjects: | |
| Online Access: | https://ijaaf.um.ac.ir/article_46248_286702f220cd814f19b61df2f229b074.pdf |
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