List of articles (by subject) Independent Audit & Financial Transparency

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  1 - Characteristics of the audit committee and auditor opinion shopping
  Kazem Shamsadini Ahmadsadegh Soltaninejad Hamze Zade Deh Balaei
  10.71965/AFT.2024.783892
• Open Access Article
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  2 - Investigating the effect of audit opinion & quality in the relationship between financial reporting complexity and audit delay
  Mohammad Ali Sari
  10.71965/AFT.2024.1105768
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  3 - Investigating the effect of the auditor’s turnover intentions on audit quality, unethical decisions and audit performance
  Mahdi Filsaraei Reza Safaei
  10.71965/AFT.2024.1119772
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  4 - Investigating the relationship between the failure of financial statement audits and the contagion effect of audit quality reduction
  Anahita Zandi
  10.71965/AFT.2024.1127093
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  5 - The audit committee effectiveness and the firm operational efficiency: ownership structures as a moderator
  Allah Karam Salehi Mosa  Mahmoudi Ehsan Fathi Skandar Mousa  Bagheri Kahkesh
  10.71965/aft.2024.1127325
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  6 - Female directors, financial reporting quality and audit fees
  Ghasem Ghasemi
  10.71965/AFT.2024.1127740
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  7 - Explaining structural changes in auditing firms, maintaining a professional ethics approach, and auditing quality control
  Hassan Saberi Mansour Garkaz Ali Khozain Alireza Maetoofi
  10.71965/aft.2025.1197414
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  8 - Investigating the impact of professional skepticism and mental exhaustion on the judgment of auditors working in audit firms in Iraq
  Susan  Miri Mahlol Rahman Saedi Adel  Sobhi Abdulqader Meysam َArabzadeh
  10.71965/aft.2025.1205108