List of Articles

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• Open Access Article
  • Abstract Page
  • Full-Text
  
  1 - The effect of psychological capital and moral courage on the effectiveness of internal audit
  Behnam Karamshahi Ahmadsadegh Soltaninejad Ebrahim   Soltaninejad
  10.71907/sebaa.2025.12071200506
• Open Access Article
  • Abstract Page
  • Full-Text
  
  2 - Explaining the themes of the auditor's Ethical leadership with the quantum leadership approach
  Hosein Rafiee azar moslemi Alireza Hasan Maleki
  10.71907/sebaa.2025.10251196532
• Open Access Article
  • Abstract Page
  • Full-Text
  
  3 - The Effect of Fraud Factors on Earnings Management Based on the Diamond Model
  Ghasem Ghasemi
  10.71907/sebaa.2025.1131198272
• Open Access Article
  • Abstract Page
  • Full-Text
  
  4 - Identifying and Ranking the Components and Indicators of Auditor Accountability Based on Corporate Governance
  Hamed Achak Alireza Hirad عباسعلی حق پرست Reza Sotudeh
  10.71907/sebaa.2025.1161203234
• Open Access Article
  • Abstract Page
  • Full-Text
  
  5 - The Impact of Management Ability on Accounting Conservatism Considering the Moderating Role of Institutional Shareholders and Board Independence
  Akbar Valizadeh Oghani Amir Ata Alizadeh Maryam Erfan Esfanjani
  10.71907/sebaa.2025.12281202333
• Open Access Article
  • Abstract Page
  • Full-Text
  
  6 - Audit Risk Prediction Using Deep Learning Algorithms: A Novel Approach to Enhancing Auditors’ Professional Judgment
  Rasha Mhmood Ali Hamidreza  Azizi Siraj Razooqi  Abbas Rahman Saedi
  10.71907/sebaa.2025.4081210636