@article{ author = {Bandarian, Amirali, Emami Dehcheshmeh, Saeid, Kargarpur, Khatereh}, title = {The Interactive Role of an Auditor's Expertisein the Relationship between Abnormal Transactionswith Biased People and Financial Statement Fraud:Testing Agency Theory}, journal = {Studies of ethics and behavior in accounting and auditing}, year = {2022}, volume = {2}, issue = {3}, pages = {137-163}, doi = { 10.71907/sebaa.2022.2209-1077}, url = {https://sanad.iau.ir/fa/Article/868171} }