The Moderating Role of Internal Locus of Control and the Societal Cultural Dimensions on Auditors’ Professional Judgment and Skepticism

Introduction: Auditors serve as crucial providers of financial information to investors and corporate stakeholders. This study examined the moderating effects of internal locus of control and societal cultural dimensions on auditors’ professional judgment and professional skepticism.Methods: This ap...

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Bibliographic Details
Main Authors: Shahamat Hoseini, Abbas Sheybani, Hosein Shafiei
Format: Article
Language:fas
Published: Shiraz University of Medical Sciences 2025-04-01
Series:مجله علوم پزشکی صدرا
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Online Access:https://smsj.sums.ac.ir/article_51024_59567bf3745aa8d88bd7d447cdfaec4a.pdf
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