TY - JOUR AU - Seifi, Ghazale AU - Heshmati, Ahmad AU - Darabi, Roya TI - The Effect of Ethical Climate at the Top of the Organization and Professional Skepticism on the Judgment of Fraud Risk Among Internal Auditors JO - Studies of ethics and behavior in accounting and auditing VL - 4 IS - 2 SP - 71 EP - 92 PY - 2024 DO - 10.71907/sebba.2024.2312-1148 ER -