%0 Journal Article %A Bandarian, Amirali, Emami Dehcheshmeh, Saeid, Kargarpur, Khatereh %T The Interactive Role of an Auditor's Expertisein the Relationship between Abnormal Transactionswith Biased People and Financial Statement Fraud:Testing Agency Theory %J Studies of ethics and behavior in accounting and auditing %V 2 %N 3 %P 137-163 %D 2022 %R 10.71907/sebaa.2022.2209-1077 %U https://sanad.iau.ir/fa/Article/868171