@article{
  author = {Saberi, Hassan, Khozain, Ali, Maetoofi, Alireza, Garkaz, Mansour},
  title = {Explaining structural changes in auditing firms, maintaining a professional ethics approach, and auditing quality control},
  journal = {Journal of Accounting & Financial Transparency},
  year = {2025},
  volume = {3},
  issue = {1},
  pages = {1-23},
  doi = {10.71965/aft.2025.1197414},
  url = {https://sanad.iau.ir/fa/Article/1197414}
}