%0 Journal Article %A Seifi, Ghazale, Heshmati, Ahmad, Darabi, Roya %T The Effect of Ethical Climate at the Top of the Organization and Professional Skepticism on the Judgment of Fraud Risk Among Internal Auditors %J Studies of ethics and behavior in accounting and auditing %V 4 %N 2 %P 71-92 %D 2024 %R 10.71907/sebba.2024.2312-1148 %U https://sanad.iau.ir/fa/Article/868265