%0 Journal Article %A Saberi, Hassan, Khozain, Ali, Maetoofi, Alireza, Garkaz, Mansour %T Explaining structural changes in auditing firms, maintaining a professional ethics approach, and auditing quality control %J Journal of Accounting & Financial Transparency %V 3 %N 1 %P 1-23 %D 2025 %R 10.71965/aft.2025.1197414 %U https://sanad.iau.ir/fa/Article/1197414