TY - JOUR AU - Bandarian, Amirali AU - Emami Dehcheshmeh, Saeid AU - Kargarpur, Khatereh TI - The Interactive Role of an Auditor's Expertisein the Relationship between Abnormal Transactionswith Biased People and Financial Statement Fraud:Testing Agency Theory JO - Studies of ethics and behavior in accounting and auditing VL - 2 IS - 3 SP - 137 EP - 163 PY - 2022 DO - 10.71907/sebaa.2022.2209-1077 ER -