List of Articles Structural equation 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 Organizational Knowledge Management on the Correlation between Intellectual Asset and Financial Sustainability with a Structural Equation Approach Azar Moslemi Marzieh Shariati Saeid Darbandi Farahani 10.71907/sebaa.2022.2210-1078 Open Access Article Abstract Page Full-Text 3 - The Effect of Corporation Performance onthe Correlation between Auditor's Professional Judgment and Fraud Detection Mohammadreza Abbasi Astamal Hossein Rastkar Rezaei 10.71907/sebaa.2023.2306-1105 Open Access Article Abstract Page Full-Text 4 - 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