@article{
  author = {Seifi, Ghazale, Heshmati, Ahmad, Darabi, Roya},
  title = {The Effect of Ethical Climate at the Top of the Organization and Professional Skepticism on the Judgment of Fraud Risk Among Internal Auditors },
  journal = {Studies of ethics and behavior in accounting and auditing},
  year = {2024},
  volume = {4},
  number = {2},
  pages = {71-92},
  doi = {10.71907/sebba.2024.2312-1148}
}