List of Articles audit quality Open Access Article Abstract Page Full-Text 1 - Presenting a Model to Examine the Factors Influencing Audit Performance Using a Risk-Based Approach and Assessing Independent Audit Quality Anahita Zandi 10.71907/sebba.2024.2309-1132 Open Access Article Abstract Page Full-Text 2 - The Moderating Effect of Corporate Governance on the Relationship Between Independent Audit Quality and Tax Gap Mahnaz Norouzi Asl Balkanlou Hamzeh Didar Mehrdad Panahi Dorcheh 10.71907/sebba.2024.2308-1126 Open Access Article Abstract Page Full-Text 3 - Investigating the Effect of Auditors' Professional Judgment on Audit Quality with the Mediating Role of Auditors' Professional Resilience Mojtaba PourMazaheri Ali Khozain Mansour Garkaz AliReza Matoufi 10.71907/sebaa.2024.12141104444 Open Access Article Abstract Page Full-Text 4 - Investigating the Effect of Cultural Identity and Personality on the Behavior of Artificial Intelligence in Enhancing Audit Quality: A Focus on the Proposed Model Bahareh Azami Hamzeh Mohammadi Khoshoui Rahman Saedi 10.71907/sebaa.2025.06091130562 Open Access Article Abstract Page Full-Text 5 - 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 6 - Elucidating the Impact of Auditor Alertness on Audit Quality with Mediating Role of Emotional Intelligence Davood Jouzdani Mohammad Kashanipour Azar Moslemi Mohsen Koohi Nasrabadi 10.71907/sebaa.2025.12141201112 Open Access Article Abstract Page Full-Text 7 - The Effect of Auditors’ Self-Control on Audit Quality with the Moderating Role of Professional Ethics Sahar Ranjbar Alireza Farimani 10.71907/sebaa.2025.2101205398 Open Access Article Abstract Page Full-Text 8 - Audit Failure Model with a Meta-Analysis Approach Omidali Khaledi Bahareh Banitalebi Dehkordi Hamid Reza Jafari Dehkordi 10.71907/sebaa.2025.4301212594