TY - JOUR AU - Saberi, Hassan AU - Khozain, Ali AU - Maetoofi, Alireza AU - Garkaz, Mansour TI - Explaining structural changes in auditing firms, maintaining a professional ethics approach, and auditing quality control JO - Journal of Accounting & Financial Transparency VL - 3 IS - 1 SP - 1 EP - 23 PY - 2025 DO - 10.71965/aft.2025.1197414 ER -