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Published in 2024 at "Journal of Financial Reporting and Accounting"
DOI: 10.1108/jfra-03-2024-0129
Abstract: Purpose This study aims to investigate the impact of changes in audit processes during the pandemic on auditors’ deviant behavior, considering auditors’ personal characteristics, including demographic variables, spirituality levels and personality traits. Design/methodology/approach A survey…
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Keywords:
auditors deviant;
changes audit;
deviant behavior;
impact ... See more keywords