List of Articles حسابرسان Open Access Article Abstract Page Full-Text 1 - The Effect of Ethical Climate at the Top of the Organization and Professional Skepticism on the Judgment of Fraud Risk Among Internal Auditors Ghazale Seifi Roya Darabi Ahmad Heshmati Open Access Article Abstract Page Full-Text 2 - Scope of Theory of Planned Behavior and Whistle-Blowing Tendency Vahid Bekhradi Nasab 10.30486/fbra.2021.1945872.1049 Open Access Article Abstract Page Full-Text 3 - The Effect of Auditors’ Inception of Ethical Culture on Professional Values in AuditFirms zahed ahmadzadeh ahmad Yaghoub Nezhad 10.30495/faar.2022.697085 Open Access Article Abstract Page Full-Text 4 - Independence of the Internal Auditor; Approaches to Processes that Reduce the Silence and Courage of Internal Auditors جواد بابایی خلیلی محمدرضا عبدلی حسن ولیان Open Access Article Abstract Page Full-Text 5 - Investigating the Effect of the Working Relationship Between Internal Auditors and Independent Auditors on the Ethical Commitment of Internal Auditors in Iran Hojjatollah Salari Leila Raeisi Afsaneh Gholami Aavam Abadi Open Access Article Abstract Page Full-Text 6 - Analyzing the role of auditors' moral intelligence in the tendency to blow the whistle Hosin Alidadi farzad asayesh 10.30486/FBRA.1403.1126191 Open Access Article Abstract Page Full-Text 7 - Investigating the relationship between the failure of financial statement audits and the contagion effect of audit quality reduction Anahita Zandi