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Audit Quality
The Effect of Mental Accounting on Audit Quality

Mohammad hossein Setayesh; Younes Masoudi; Elias Dehdari; Mina Sadeghi

Volume 21, Issue 83 , November 2024, , Pages 1-42

https://doi.org/10.22054/qjma.2024.79615.2567

Abstract
  This research explores the impact of mental accounting on audit quality, particularly focusing on how auditors' cognitive biases influence their judgments and decision-making. By understanding these biases, auditors can better identify risks and improve audit processes. The study is applied, quantitative, ...  Read More