Scince Series Data Report, ( ISI ), Volume (4), No (7), Year (2012-7) , Pages (2-16)

Title : ( Auditors Professional Power and Users’ Expectations: Iranian View )

Authors: Mahdi Salehi , Bizhan Abedini ,

Citation: BibTeX | EndNote


The purpose of current study is to identify and evaluate the current state of key factors which influence the professional power of CPA from the perception of users in Iran. A questionnaire designed and developed in order to gathering data from financial mangers of listed companies in Tehran Stock Exchange during 2011. The results of the study show that there is a huge gap between the current states of auditors' specifications and users' demands. In the other hand users of audit services believe that, CPAs does not have sufficient professional power. The current paper is the first study which covers professional power of auditors in Iran so; it may help the Iranian condition to improve the auditor s’ professional powers.


, Auditor, professional power, expectation gap, Iran
برای دانلود از شناسه و رمز عبور پرتال پویا استفاده کنید.

author = {Salehi, Mahdi and Bizhan Abedini},
title = {Auditors Professional Power and Users’ Expectations: Iranian View},
journal = {Scince Series Data Report},
year = {2012},
volume = {4},
number = {7},
month = {July},
issn = {1307-119x},
pages = {2--16},
numpages = {14},
keywords = {Auditor; professional power; expectation gap; Iran},


%0 Journal Article
%T Auditors Professional Power and Users’ Expectations: Iranian View
%A Salehi, Mahdi
%A Bizhan Abedini
%J Scince Series Data Report
%@ 1307-119x
%D 2012