List of Articles audit Open Access Article Abstract Page Full-Text 1 - Investigating the Impact of Digitalization of Clients and the Expertise of Auditing Firms in the Digital Field on Audit Quality: Evidence from Iran Fereydoon Rahnama Roodposhti Anahita Zandi Open Access Article Abstract Page Full-Text 2 - Audit Fee and the Basis of its Determination and Reasons for Dumping in Iran and the Effect of that on Financial Reporting Quality Shahram Chahrmahali Roya Darabi Abolfazl Gharani Hassan Chenari Open Access Article Abstract Page Full-Text 3 - Investigating the effect of the quality of internal audit performance on the accuracy of profit forecasting by managers of companies listed on the Tehran Stock Exchange Massoumeh Latifi Benmaran Shahrzad Seraj Open Access Article Abstract Page Full-Text 4 - Effects of Audit Quality on the Relationship Between Audit Committee Accounting Expertise and Forward-looking Disclosures Peyman Amini Mohammad Omid Akhgar Akhgar koorosh morovati Open Access Article Abstract Page Full-Text 5 - Reasons for Dysfunctional Audit Behavior in Implementing Business Processes Sahar Jabbari Open Access Article Abstract Page Full-Text 6 - Characteristics of the audit committee and auditor opinion shopping Kazem Shamsadini Ahmadsadegh Soltaninejad Hamze Zade Deh Balaei Open Access Article Abstract Page Full-Text 7 - The Relationship Between CEO's Duality And Audit Fees Omid Farhad Touski Open Access Article Abstract Page Full-Text 8 - Designing a performance evaluation model for audit institutions' personnel based on Grounded Theory Mahmoud Kia Javad Rezazadeh hossein kazemi Open Access Article Abstract Page Full-Text 9 - The impact of audit committees on the financial and economic risk of cryptocurrency demand of companies Mirmohammad pouraghdam Taghi Torabi Abbas Memarnezhad Teymor Mohammadi Open Access Article Abstract Page Full-Text 10 - Developing of the model effect of auditors' ethical principles and religiosity on the quality of audit services Behnam Azhdari Seyed hossein Nasl mosavi Ali Jafari Open Access Article Abstract Page Full-Text 11 - Earnings Management and Audit Opinion: Evidences of Private Audit Firms بهمن بنی مهد یحیی حساس یگانه نرگس یزدانیان Open Access Article Abstract Page Full-Text 12 - The Evaluation Overreaction of Investors Toward Going Concern (GC) & Going Concern Withdrawal (GCW) Audit Reports محمدرضا رستمی نازنین حکیمی فر Open Access Article Abstract Page Full-Text 13 - Applying a hybrid qualitative approach to typology of managers' perceptual characteristics of the quality of independent audit services reza hosseini naser izadinia saeid ali ahmadi 10.30495/jma.2022.20584 Open Access Article Abstract Page Full-Text 14 - Provide a Green Audit Quality Model based on the Recommendations of the UK Financial Reporting Council (FRC) Assessment of Environmental Change Sanaz Hadji Khosro Faghani Makerani Naghi Fazeli 10.30495/jest.2023.62992.5491 Open Access Article Abstract Page Full-Text 15 - Interpretive Evaluation of Green Audit Quality in Presence of Sustainable Reporting Readability Themes of Capital Market Companies Javad Faramarz Yahya Kamyabi Javad Ramezani 10.30495/jest.2022.61263.5414 Open Access Article Abstract Page Full-Text 16 - Developing a model of abnormal audit report lag: origins and consequences amir yalfani iraj noravesh ghodrat alah talebniya ezat allah asgharizadeh 10.30495/jik.2024.23153 Open Access Article Abstract Page Full-Text 17 - Presenting a Model to Examine the Factors Influencing Audit Performance Using a Risk-Based Approach and Assessing Independent Audit Quality Anahita Zandi Open Access Article Abstract Page Full-Text 18 - 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 Open Access Article Abstract Page Full-Text 19 - Investigating Ethical Factors Affecting Internal Audit Reporting Decisions zahra honarmandi seyedeh zahra mousavi Samira Zarei 10.30486/fbra.2022.1940679.1032 Open Access Article Abstract Page Full-Text 20 - Examining the effect of Organizational Atmosphere on Audit Quality, Unethical Decisions and Audit Performance mahdi filsaraei 10.30486/fbra.2023.2002803.1246 Open Access Article Abstract Page Full-Text 21 - A framework for explaining a good governance system based on good governance in the Supreme Audit court hamid julaei Adel Salavati Kiomars Ahmadi Ataullah Mohammadi Open Access Article Abstract Page Full-Text 22 - Investigating the effective Factors of informativeness of earning with an emphasis on the Corporate Governance محسن عسگری نقی فاضلی خسرو فغانی ماکرانی 10.30495/qrm.2023.705437 Open Access Article Abstract Page Full-Text 23 - The impact of risk management on the development of government audit with a hybrid approach Abolfazl Heidari Ataalah Mohammadimalgharni Omid Mahmoodikhoshroo 10.22094/jdem.2023.1988733.3105 Open Access Article Abstract Page Full-Text 24 - Investigating the Factors Affecting the Tax Gap in Businessman Recipients of Guilan Province from the point of view of tax officials alireza Aminkhaki rahmat dheykh hoseini pirkoohi Open Access Article Abstract Page Full-Text 25 - Corruption Prevention Model Based on the Targets, duties and Authority the Court Audit of Iran reza zargar Masuod Porkiani Moggan Derakhshan Ayob Sheyki Open Access Article Abstract Page Full-Text 26 - Assessing the influence factors of audit fatigue and its impact on audit quality Siti Zaharah Yacob Sallaudin Hassan Hamad Raza 10.22094/QJIE.2024.951267 Open Access Article Abstract Page Full-Text 27 - A Comprehensive Model of Knowledge Management Audit in Ministry of Petroleum Ataollah Jaberansari abbas khorshidi Alireza Araghieh ali akbar khosravi saied moradi 10.30495/jinev.2021.1912956.2319 Open Access Article Abstract Page Full-Text 28 - The effect of audit quality on reducing credit risk and liquidity risk of banks listed on the Tehran Stock Exchange mohamad mohamadi morteza kazemi Open Access Article Abstract Page Full-Text 29 - The effect of internal audit quality on stock return forecast javad Mahdizadeh ghalehjough Lida Mahdizadegh ghalehjough Open Access Article Abstract Page Full-Text 30 - Investigating the impact of the Covid-19 disclosure on the relationship between corporate governance and audit quality in companies listed on the Tehran Stock Exchange drzhajiha@gmail.com hajiha Mahdi Tahaghoghi Haj Ghorbani Open Access Article Abstract Page Full-Text 31 - Investigating the effect of industry expertise and legal expertise of members of audit committees on the quality of the company's audit mohamad mohamadi saman mohamadi paria seraj 10.71848/jcma.2024.9997315 Open Access Article Abstract Page Full-Text 32 - The Effect of Governance Mechanisms on Tax Aggressiveness Zahra Mardani Afsaneh Soroushyar 10.71848/jcma.2024.997369 Open Access Article Abstract Page Full-Text 33 - Investigating the Relation between Managers Confidence and Audit Fees with Considering the Mediation Role Audit Institution Type hamidreza kiani Ali Asghar Anvary Rostamy Mansour garkaz Open Access Article Abstract Page Full-Text 34 - Analysis of agency conflict with emphasis on aspects of earnings management, audit quality, and cost of equity: Game theory approach Zahra Moghadam Hamzeh Didar Kiumars Shahbazi Ali Ebadian Open Access Article Abstract Page Full-Text 35 - The Relationship Between Personality Characteristics and Behaviors Reducing Quality of Auditing Mohammad Mohammadi samaneh tarighi Open Access Article Abstract Page Full-Text 36 - The effect of characteristics of the audit committee on the quality of the enterprise risk on companies listed on the stock exchange yaghoob Daneshi احمد یعقوب نژاد https://doi.org/10.71818/ecj.2024.1062288 Open Access Article Abstract Page Full-Text 37 - Explanation and Validation of Effective Factors in the Tax Audit Quality Improvement model Ramin Jamshidi Bahram Barzegar Abdolreza Mohseni 10.30495/fed.2023.705591 Open Access Article Abstract Page Full-Text 38 - Designing a process model of social-ethical responsibilities in audit institutions (qualitative approach: foundational data theory) Mahmoud Malekipour Gharbi Hasan Ghodrati Hossein Jabari Hossein Panahian Ali Akbar Farzin Far 10.30495/fed.2023.707990 Open Access Article Abstract Page Full-Text 39 - Investigating the Impact of Indicators Related to Supervision on Financing Mechanisms and Factors Affecting it Masoume Alavi Ahmed Yaqubnejad Fazel MohammadiNodeh 10.30495/fed.2022.697617 Open Access Article Abstract Page Full-Text 40 - Providing a model to measure the credibility of auditors Asal Bakhshian Forough Heyrani Akram Taftiyan 10.30495/faar.2024.1974591.3606 Open Access Article Abstract Page Full-Text 41 - The Moderating Effect of Internal Audit Function Quality on the Relationship between Corporate Governance Quality and [Corporate Performance اعظم ولی زاده لاریجانی مونا خدایی 10.30495/faar.2021.687677 Open Access Article Abstract Page Full-Text 42 - Evaluating the Effect of Auditors' Individual Psychological Bias and Personality Dimensions on Audit Quality zahra karimi احمد یعقوب نژاد محمود صمدی لرگانی محمدرضا پورعلی لاکلایه 10.30495/faar.2021.687678 Open Access Article Abstract Page Full-Text 43 - the Relationship Between Type of Auditor and Type of Audit Report with Earnings Management Index Hazhar Rahmani Ghodratolla Talebnia Open Access Article Abstract Page Full-Text 44 - Independent Audit Quality Modle by Emphasizing on Meeting Stakeholders’ Needs Mohsen Delbary ragheb ali Esmaeilzadeh Magharri 10.30495/faar.2023.699785 Open Access Article Abstract Page Full-Text 45 - The Effect of Auditing Quality on Companies' Value Added with Emphasis on the Mediating Role of Social Responsibility نویدرضا نمازی حسن اسماعیل پور 10.30495/faar.2021.687682 Open Access Article Abstract Page Full-Text 46 - The Factors Affecting on the Auditor's Opinion than Going Concern Mojtaba Safi Pour Afshar Ahmad Sadegh Soltani Nejad Ebrahim Soltani Nejad 10.30495/faar.2022.698382 Open Access Article Abstract Page Full-Text 47 - Developing a Model for Audit Documentation Quality based on Grounded Theory Approach زهرا حمصیان کاشانی زهره حاجیها حسین جهانگیرنیا رضا غلامی جمکرانی 10.30495/faar.2021.687683 Open Access Article Abstract Page Full-Text 48 - The Determinants of the Timeliness of Interim Financial Statements Bahman Banimahd Mahtab Toutchi Open Access Article Abstract Page Full-Text 49 - Qualified Audit Opinion and Debt Maturity Structure Nezam-Oddin Rahimian Esmail Tavakolnia Meisam Karamlou Open Access Article Abstract Page Full-Text 50 - Corporate Governance Effect on Audit Report Lag in Iran Insurance Industry امیر یلفانی ایرج نوروش قدرت اله طالب نیا عزت اله اصغری زاده Open Access Article Abstract Page Full-Text 51 - The Effect of Social Identity and Flexibility on Audit Quality with Emphasis on the Stress Role پرویز حق بین کیهان آزادی محمدرضا پورعلی لاکلایه محمود صمدی لرگانی 10.30495/faar.2022.691692 Open Access Article Abstract Page Full-Text 52 - The Effect of the Quality of the Enterprise Risk Management System and the Characteristics of the Audit Committee on the Reputation of Companies Yaghoob Daneshi ali Esmaeelzadeh 10.30495/faar.2022.693675 Open Access Article Abstract Page Full-Text 53 - Decision Making and Policy Influenced by Audit Committee Recommendations and Characteristics Mostafa Heidari Haratemeh Vahid Araei 10.30495/faar.2023.705566 Open Access Article Abstract Page Full-Text 54 - The Impact of Factors under the Auditor's Control on the Supreme Audit Courtʼs Audit Quality amin akbari Ahmad Khodamipour omid Pourheidari DOI: 10.30495/JDAA.1403.1079862 Open Access Article Abstract Page Full-Text 55 - Investigating the Moderating Role of Audit Firms Size in the effect of Self-efficacy on Auditors' Judgment and Decision making mina rezaie Arezoo Aghaei chadegani ehsan kamali DOI: 10.30495/JDAA.1403.1079892 Open Access Article Abstract Page Full-Text 56 - The Study of the effect of Internal Audit Function Quality on Management Earnings Forecasts Accuracy Yassaman Khalili davood Hassanpour ابولفضل مومنی یانسری DOI: 10.30495/JDAA.1403.1079896 Open Access Article Abstract Page Full-Text 57 - The Impact of Auditor Conservatism and the Uncertainty of Economic Policies on Profit Quality بهزاد قربانی فرزانه پورطاهر اقدم فریدون رهنما رودپشتی 10.30495/jdaa.2022.693138 Open Access Article Abstract Page Full-Text 58 - The Effect of Managers 'Behavioral Bias on Auditors' Strategies in the Face of Audit Risk نازنین بشیری منش احسان مداح فهیمه آگاهی 10.30495/jdaa.2022.693172 Open Access Article Abstract Page Full-Text 59 - Investigating the Effect of Accounting Personnel Quality on Audit Fees and Content of Audit Report Fariba Maleki Masoumeh Alavi 10.30495/jdaa.2023.698891 Open Access Article Abstract Page Full-Text 60 - The Effective Factors on Efficient Audit Committee یونس امجدیان رضا غلامی جمکرانی 10.30495/jdaa.2022.693173 Open Access Article Abstract Page Full-Text 61 - 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 62 - Antecedents and Consequences of Internal Audit Effectiveness and Internal Audit Quality Hamidreza Ganji seyed rasoul hosayni marzie roozban sara mohamad zadeh niayesh nami fard tehrani 10.30495/jdaa.2023.699870 Open Access Article Abstract Page Full-Text 63 - The Impact of Potential Litigation Risk Motives arising from Material Errors & Misstatement in Clients’ Financial Reporting on Modified Audit Opinion محمد حسنی 10.30495/jdaa.2022.693176 Open Access Article Abstract Page Full-Text 64 - Investigating the effect of mutual management of financial manager, audit company on the quality of audit information in the companyaccepted in the stock exchange. bahare maleki فریبرز خورشیدی Open Access Article Abstract Page Full-Text 65 - The effect of transformational leadership on organizational innovations and creations in the Iranian Supreme Audit Court and modeling their relations based on the structural equation modeling Amir Najafi sedigheh abbasi monazah Open Access Article Abstract Page Full-Text 66 - 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 Open Access Article Abstract Page Full-Text 67 - Investigating the effect of audit opinion & quality in the relationship between financial reporting complexity and audit delay Mohammad Ali Sari Open Access Article Abstract Page Full-Text 68 - Investigating the Relationship between Audit Quality and Commercial Credit by Considering the Role of Owner's Internal Controls Roya Adeli Ehsan Sepehr Open Access Article Abstract Page Full-Text 69 - Job Exploitation and Knowledge Hiding: Evidence of Private Sector of the Auditing Profession mohammadreza shams bidhendi majid bemani samaneh refahibakhsh 10.30486/FBRA.1403.1118457 Open Access Article Abstract Page Full-Text 70 - Explaining the mediating role of the factors affecting the delay in the auditor's report on the relationship between income-cost matching and additional stock price fluctuations Hamid Khedmatgozar Mojtaba Maleki Chubari Sina Kheradyar DOI: 10.30495/JDAA.1403.1118618 Open Access Article Abstract Page Full-Text 71 - The Impact of Political Communication on the Risk of Litigation Against the Auditor Taking into Account the Role of Audit Quality Zeinab Roknabadi Abdolkarim Moghaddam Open Access Article Abstract Page Full-Text 72 - Investigating the effect of the auditor’s turnover intentions on audit quality, unethical decisions and audit performance Mahdi Filsaraei Reza Safaei Open Access Article Abstract Page Full-Text 73 - The effect of audit committee independence on the relationship between environmental disclosure and firm value Seyed Hashem Pourazarsa Aghil Farhangian Ahmad Ghorghanlo Davod Mostafazadeh Open Access Article Abstract Page Full-Text 74 - Audit committee power and audit seeking: The moderating role of CEO narcissism Zinat keramati moez Open Access Article Abstract Page Full-Text 75 - Investigating the impact of the audit committee on the relationship between the quality of financial reporting and the creation of value for shareholders Mehran Masoomikian Arezoo Yegane Open Access Article Abstract Page Full-Text 76 - Investigating the relationship between the failure of financial statement audits and the contagion effect of audit quality reduction Anahita Zandi Open Access Article Abstract Page Full-Text 77 - Female directors, financial reporting quality and audit fees Ghasem Ghasemi Open Access Article Abstract Page Full-Text 78 - Explaining the Role and Prioritization of the Impact of Family Authenticity and Professional Training of Auditors on Audit Quality Mohsen Hashemi Gohar Hadiseh Darvish Javad Bakhtiari Kobra Hasanzadeh Zakaria 10.30486/FBRA.1403.1128036 Open Access Article Abstract Page Full-Text 79 - Investigating the effect of intellectual capital of auditors and its dimensions on the ranking of audit institutions Hossein Bakhshi Ehsan Rahmaninia Zahra Pourzamani آزیتا جهانشاد DOI: 10.30495/JDAA.1403.1183548