@article{
  author = {Razi, Seyed Alireza, Hemmati, Bahram, gavara, Maryam},
  title = {Explaining the auditor's understanding of the responsibility against the detection of fraud from a liberal and conservative point of view},
  journal = {Judgment and Decision Making in Accounting and Auditing},
  year = {2024},
  volume = {3},
  issue = {12},
  pages = {19-38},
  doi = {10.71960/jdaa.2024.1187261},
  url = {https://sanad.iau.ir/fa/Article/1187261}
}