List of Articles Fraud Open Access Article Abstract Page Full-Text 1 - Ethical Challenges in Accounting: an Indian Case vineet chouhan Nader Naghshbandi Open Access Article Abstract Page Full-Text 2 - Investigating of the relationship between ethical orientation and perceptions of corporate social responsibility on fraudulent financial reporting Samaneh Refahi Bakhsh Open Access Article Abstract Page Full-Text 3 - Examining the role of management ability, political influence and financial pressure in fraudulent financial reporting Parviz Fazl Jo Mehdi khalilpour javad ramezani Ramezan Rezaeyan javad babaeei khalili Open Access Article Abstract Page Full-Text 4 - Modeling the tendency to disclose accounting fraud Based on personality traits, ethical status, and organizational justice Babak Nejad Toolami fereydun rahnamaye rudposhti hashem nikoomaram 10.30495/jma.2021.19287 Open Access Article Abstract Page Full-Text 5 - A Model for Identification Tax Fraud Based on Improved ID3 Decision Tree Algorithm and Multilayer Perceptron Neural Network Akbar Javadian Kootanaee Abbas Ali Poor aghajan Sarhamami Mirsaeid Hosseini Shirvani Open Access Article Abstract Page Full-Text 6 - The cost of not choosing the earnings management of the following companies in response to the fraudulent financial reporting of the leading company Elham Tajiknia ahmad yaghoobnejad azita jahanshad amirreza keyghobadi 10.30495/jma.2022.20207 Open Access Article Abstract Page Full-Text 7 - The Detection of Financial Statements Fraud According To Audit Report of Financial Statments Mehdi Rezaie Mahdi Nazemi Ardakani Alireza Naser Sadrabadi Open Access Article Abstract Page Full-Text 8 - The Interactive Role of an Auditor's Expertisein the Relationship between Abnormal Transactionswith Biased People and Financial Statement Fraud:Testing Agency Theory Amirali Bandarian Saeid Emami Dehcheshmeh Khatereh Kargarpur 10.71907/sebaa.2022.2209-1077 Open Access Article Abstract Page Full-Text 9 - 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 10 - 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 10.71907/sebba.2024.2312-1148 Open Access Article Abstract Page Full-Text 11 - Investigating the Effect of Self-Control Learning Strategies on Financial Fraud Risk Assessment reza nematikoshteli 10.30486/fbra.2021.1946193.1052 Open Access Article Abstract Page Full-Text 12 - Presenting a Model for Financial Reporting Fraud Detection using Genetic Algorithm Mahmood Mohammadi Shohreh Yazdani Mohammadhamed Khanmohammadi 10.22034/amfa.2019.1872783.1252 Open Access Article Abstract Page Full-Text 13 - Comparing the Performance of Machine Learning Techniques in Detecting Financial Frauds Jafar Nahari Aghdam Qala Jougha Nader Rezaei Yagoob Aghdam Mazraee, Rasol Abdi https://doi.org/10.71716/amfa.2024.22101813 Open Access Article Abstract Page Full-Text 14 - Evaluation and detection of fraud in the supply chain process based on the integrated approach of ANN-Big data الناز علیخانی زنجانی فرید عسگری امیر نجفی بابک حاجی کریمی Open Access Article Abstract Page Full-Text 15 - Explanation of Tax Fraud in Iran from a Political and Sociological Perspective (Case study Tehran City) mohammad seid Iraj Saei Arasi Ehsan Rahmani Khalili Open Access Article Abstract Page Full-Text 16 - Investigation of Internet Fraud in Iranian Cybercrime Law and Cybercrime Mehdi Abdipour Keshavarz Abbasgholi Ansari Hamid Sheshgol Open Access Article Abstract Page Full-Text 17 - Fraud Detection of Credit Cards Using Neuro-fuzzy Approach Based on TLBO and PSO Algorithms Maryam Ghodsi Mohammad Saniee Abadeh Open Access Article Abstract Page Full-Text 18 - Investigating the Causal Relationships Between Critical Factors in Tax Fraud in Iran Using Group Anp and Fuzzy Dematel Mohammad Khalilzadeh Davod Sedighezadeh Morteza Vassie Mohammad Reza Pashapour Hedeyeh Shakeri Open Access Article Abstract Page Full-Text 19 - Matching profit management with change and fraud in Imamiyya jurisprudence Mohammad Javad Zare Bahnamiri reza ahmadi iman dadashi Open Access Article Abstract Page Full-Text 20 - Imbalance Between Cybercrime Punishments with Some of the Corresponding Traditional Crimes hojjatallah fathi 10.30495/cyberlaw.2022.691963 Open Access Article Abstract Page Full-Text 21 - Testing the asymmetric effects of tax burden and production on Iran's tax evasion using NARDL nonlinear model Amin Fooladvand teimour mohamadi narsis amin rashti https://doi.org/10.71818/ecj.2025.1062652 Open Access Article Abstract Page Full-Text 22 - Evaluating the role of the business environment on the possibility of financial statements fraud of listed companies of stock exchange Ali Amiri Mehdi Rad Mohammad Hussein Ranjar Hojjatallah Salari https://sanad.iau.ir/fa/Article/1072494 Open Access Article Abstract Page Full-Text 23 - The Importance of Fraud Risk Substrates the Independent Auditors Perspectives Omid Pourheidari Saeed Bazrafshan Open Access Article Abstract Page Full-Text 24 - Religiosity, Professional Ethics of Accountants and Financial Reporting Fraud اسماعیل خوشبخت امیرحسین تائبی نقندری حدیث زینلی 10.30495/faar.2022.691693 Open Access Article Abstract Page Full-Text 25 - A Machine Learning Approach to Detect Energy Fraud in Smart Distribution Network Mahdi Emadaleslami Mahmoud-Reza Haghifam 10.30495/ijsee.2021.683248 Open Access Article Abstract Page Full-Text 26 - Moderator Role of Organizational Doubt in Relation to Fraud Detection and Professional Skepticism امیر شمس 10.30495/jdaa.2022.693141 Open Access Article Abstract Page Full-Text 27 - The Effect of the Auditor Attributes and Board of Directors Structure on the Possibility of Fraudulent Financial Statements of Commercial Companies Kasra Barzegar abbaspour Hossein Eslami Mofid Abadi Marzieh Ebrahimi Shaghaghi 10.30495/jdaa.2023.705530 Open Access Article Abstract Page Full-Text 28 - Mechanism for preventing welfare fraud in cyberspace akram mohammadzadeh Jamal Beigi fatemeh ahadi Open Access Article Abstract Page Full-Text 29 - The hybrid approach based on genetic algorithm and neural network to predict financial fraud in banks Afsaneh Azimi Majid Noor Hosseini Open Access Article Abstract Page Full-Text 30 - The Impact of Managers' Moral Bias on the Divergence of Investor Behavior: Emphasizing the Moderating Role of Comparability and Readability in Financial Reports mohsen tohidloo Ali Bayat Ali Mohammadi Vahhab Rostami 10.71907/sebba.2024.12071103785 Open Access Article Abstract Page Full-Text 31 - Detecting suspicious transactions in credit cards using the Extra Trees Classifier algorithm Erfan Abedini Mahmmoud Hematfar Open Access Article Abstract Page Full-Text 32 - Investigating the Impact of Financial Managers' Personality Traits on Tax Fraud; Concerning Gender and Type of Firm Somayeh Najafi Allah Karam Salehi Houshang Amiri https://doi.org/10.71716/amfa.2025.81123890 Open Access Article Abstract Page Full-Text 33 - The Effects of Firms’ Board Gender Diversity on Their Financial Statement Fraud by the Considering Role of State Ownership Ramin Zeraatgari Ali Hadavi Masoumeh Hasanzadeh Badeli Open Access Article Abstract Page Full-Text 34 - Presenting a Fraud Prediction Model Based on Artificial Intelligence (Naïve Bayes) Ali Zarei Fereydoun Rahnamai Roudpashti Mohammad hamed khan mohammadi Hamidreza Kordlouie 10.71907/sebaa.2025.05141128154 Open Access Article Abstract Page Full-Text 35 - Explaining the auditor's understanding of the responsibility against the detection of fraud from a liberal and conservative point of view Seyed Alireza Razi Bahram Hemmati Maryam gavara 10.71960/jdaa.2024.1187261 Open Access Article Abstract Page Full-Text 36 - Jurisprudential and legal study of liability resulting from fraud in electronic banking and the method of compensation for damages resulting from harmful acts Solmaz Hadi Mahboubeh Abdollahi Seyed Hessamoddin Hosseini Open Access Article Abstract Page Full-Text 37 - Detecting Fraudulent Financial Statements Using Deep Learning Algorithms Javad Sharafkhani Ali EsamailZadeh Mogry Mohammad Ali Bidari 10.71907/sebaa.2025.10201196032 Open Access Article Abstract Page Full-Text 38 - Investigate the Effect of Beliefs, Morals and Personal Values on Tolerance of Fraud in Auditors Hasan Rahimifard Leila Safdarian Meysam forooghi 10.71960/jdaa.2025.1196115 Open Access Article Abstract Page Full-Text 39 - Providing an Intelligent Model to Detect Fraud in Financial Statements Marzieh Poursaedi Mahmood Hematfar Seyed Enayatallah Alavi Roya Nasirzadeh https://doi.org/10.71716/amfa.2025.111199288 Open Access Article Abstract Page Full-Text 40 - Assessing the Role of Personality Disorders in Committing Financial Crimes and Fraud hessam saeedi مرتضی صادقی Open Access Article Abstract Page Full-Text 41 - Analysis of the Principles of Criminalization of Fraud in the Preparation of Scientific Works; with Emphasis on the Fundamental Right to Employment and the Development of Knowledge Frontiers mohammadjavad heydariandolatabadi Mahmood Akbari Open Access Article Abstract Page Full-Text 42 - Analyzing the behavior of the pattern of factors affecting earnings management in organizations with the fraud diamond model using an mixed-method Ehsan Saadati Shohreh Yazdani Mohammadhamed Khanmohammadi Davoud Gorjizadeh
