Multi factors that affect the correct use of accounting information in a complex decision-making
The aim of this doctoral thesis is to explore the audit issues that affect the quality of the auditor's opinion and their decision making. We answer many research questions regarding the correlation of audit issues and its effect on the quality. The general outcome indicates that there was a cl...
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| Tipo de recurso: | tesis doctoral |
| Fecha de publicación: | 2021 |
| País: | España |
| Institución: | Universidad Complutense de Madrid (UCM) |
| Repositorio: | Docta Complutense |
| Idioma: | inglés |
| OAI Identifier: | oai:docta.ucm.es:20.500.14352/11423 |
| Acceso en línea: | https://hdl.handle.net/20.500.14352/11423 |
| Access Level: | acceso abierto |
| Palabra clave: | 65.012.123(043.2) Decision making Toma de decisiones Empresas 5311 Organización y Dirección de Empresas |
| Sumario: | The aim of this doctoral thesis is to explore the audit issues that affect the quality of the auditor's opinion and their decision making. We answer many research questions regarding the correlation of audit issues and its effect on the quality. The general outcome indicates that there was a close relationship between the financial crisis and auditing, due to the influence of dysfunctional behavior on audit quality which was among those relations whose impact on the crisis.This issue has been interesting in recent years because there have been a growing number of bankruptcies due to the financial crisis whether direct or indirect issues that affect the quality of the auditor's opinion where business management has failed to warn of its impact on the business... |
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