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001-es BibID:	BIBFORM102409
035-os BibID:	(Scopus)85132384495
Első szerző:	Khaing Soe, Aye
Cím:	Does auditor's attributes impact on professional judgement in financial audit? : empirical evidence from Myanmar Sai / Aye Khaing Soe, Beata Gavurova, Judit Oláh, Morshadul Hasan
Dátum:	2022
Megjegyzések:	This study investigates auditor attributes that may influence an auditor's judgment in a financial audit. The purpose of this study is specified to show the impact of auditor's attributes on professional judgment on the financial auditing process. An empirical research methodology is carried out to show the impact of the attributes on professional judgments. With this approach, hypotheses have been formulated and tested using empirical data and existing theories. A quantitative survey method was followed to collect the data for this study. A questionnaire was sent to selected auditors in Myanmar SAI to collect the data relating to the factors that influence auditors' judgment, such as gender, age, education, knowledge, position level, experience, training, location, and job cognition. The findings of this study show that variables such as age, professional degree, education level, and knowledge are highly significant in auditor judgment. The limitation of this research is the sample size, and sample characteristics are different in Myanmar SAI from other SAIs. Almost 85% of respondents are female in Myanmar SAI. Therefore, it is considered a limitation of this study.
Tárgyszavak:	Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban folyóiratcikk
Megjelenés:	Business: Therory and Pracrice. - 23 : 1 (2022), p. 218-230. -
További szerzők:	Gavurova, Beata Oláh Judit (1973-) (agrárközgazdász, logisztika) Hasan Mohammad Morshadul (1992-)
Internet cím:	Szerző által megadott URL DOI Intézményi repozitóriumban (DEA) tárolt változat
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