Flexibility in accounting an opportunity for the company that through the manipulation of financial information، have some abuses to cover their actual financial swing. Therefore، the aim of this study is investigate the impact of Auditors ethical on the discovery of ma More
Flexibility in accounting an opportunity for the company that through the manipulation of financial information، have some abuses to cover their actual financial swing. Therefore، the aim of this study is investigate the impact of Auditors ethical on the discovery of manipulated financial data. For this purpose the indicators information of independence، integrity، impartiality and ethical rules on how the ethics of auditors، by means of questionnaires from the auditors and CPAs were collected and analyzed. Inferential tests results of mean and confirmatory factor analysis of structural equation showed that Auditor's ability to detect manipulated of financial information is impacted by Ethical rules of auditing، independence، impartiality and integrity and ethical aspects of the audit considerably. So that the integrity and impartiality of auditors were determined as the most important factor discovered by manipulating financial data.
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One of the requirements of the era in which we are living is the growing trend of trade and economic exchanges and the resulting contracts, in which trade disputes are inevitable. Commercial disputes are settled with the court or lead to a settlement. The complexity of More
One of the requirements of the era in which we are living is the growing trend of trade and economic exchanges and the resulting contracts, in which trade disputes are inevitable. Commercial disputes are settled with the court or lead to a settlement. The complexity of the litigation and the importance of their speedy settlement justify the necessity of these trials. Thus, not only judges who are well versed in business traditions and expectations are involved in these trials, but they must also be in line with the requirements of the business community. There is peace and reconciliation, but the lawsuit has not only negative external consequences but also positive external consequences, including deterrence that companies need to exercise caution.
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