List of Articles auditing 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 https://doi.org/10.82563/jetaaf.2023.14020620783243 Open Access Article Abstract Page Full-Text 2 - Introduction and Testing of the Application of a Risk-Based Model in Operational Auditing H. R. Vakilifard M. Salahinejad Open Access Article Abstract Page Full-Text 3 - Effectiveness of Independent Auditing in Public Sector as the Latest of Accountability Loop shokrollah khajavi golamreza rezaee rogayeh kasavarz moyadee Open Access Article Abstract Page Full-Text 4 - Presenting the proposed model of auditing with the structure of professional skepticism based on the theory of mentality and attitude Bahareh Banitalebi Dehkordi Open Access Article Abstract Page Full-Text 5 - Relationship Between Personal Moral Philosophy and Demographic Characteristics With audit Quality Reduction Behaviors رمضانعلی رویائی قدرت اله طالب نیا یحیی حساس یگانه صابر جلیلی Open Access Article Abstract Page Full-Text 6 - The Impact of Corporate Governance on Independent Auditor's Opinion Y. Hassas Yeganeh I. Dadashi Open Access Article Abstract Page Full-Text 7 - Futurology of auditing from the information technology, regulatory, structural and procedural changes perspectives zahra abdoli Ehsan Kamali amin rostami Arezoo Aghaei Chadegani 10.30495/jma.2023.23163 Open Access Article Abstract Page Full-Text 8 - The Impact of Digitalization on Public Sector Audit Zahra Abdoli Abatari ehsan kamali amin rostami Arezoo Aghaie chadegani 10.30495/ums.2023.22640 Open Access Article Abstract Page Full-Text 9 - Designing an algorithm regarding energy auditing software guideline for residential buildings Mojtaba Rezaeian Bajgiran Mohsen Kahrom Open Access Article Abstract Page Full-Text 10 - Position of Software Analysis in Energy Auditing in Buildings Majid Abbaspour Mojtaba Rezaeian Bajgiran Open Access Article Abstract Page Full-Text 11 - software analysis state in auditing energy in buildings majid Abbaspour mojtaba Rezaian Bajgiran Open Access Article Abstract Page Full-Text 12 - The Culture of Applying Auditing Standards in Managing Corporate Documents by Auditors: An Ethnographic Approach Zohreh Hajiha Saeedeh Fattahi Bafghi 10.71907/sebaa.2025.1091 Open Access Article Abstract Page Full-Text 13 - A Review of International Studies on the Professional Code of Conduct in Auditing in the Scientific Database of Webscience Mahmoud Moeinaldin Zahra Azodi Malihe Mirhosseini 10.71907/sebba.2024.2307-1120 Open Access Article Abstract Page Full-Text 14 - Identify and Rank the Factors Affecting Accounting and Auditing Ethics based on Multi-Criteria Decision Making Methods Hamidreza Abasi Farzaneh Heidarpoor Azita Jahanshad 10.22034/amfa.2022.1954617.1719 Open Access Article Abstract Page Full-Text 15 - Audit risk Identification Based on Enterprise Risk Management, and Corporate Governance Mohammad Amin Zakizadeh Farzin Rezaei Iraj Noravesh Open Access Article Abstract Page Full-Text 16 - Investigating Execution Obstacles of Management Performance Auditing (Case study: Executive Organizations of East Azarbaijan Province) Rasoul Baradaran Hassanzadeh Masoumeh Mahboobi Bonab Golamreza Rahimi Open Access Article Abstract Page Full-Text 17 - Fraud from different hexagons and its effect on the timeliness of accounting financial reporting Seyed Hossein Ahmadi Langari Ali Khozein Alireza Matoufi Mansour Garkaz 10.71600/JACGR.2024.977503 Open Access Article Abstract Page Full-Text 18 - Designing the model of internal audit through new technologies in Islamic Azad University Seyyed Abdulhamid, Cheraghi Allah Karam Salehi Alireza, , Jorjorzadeh Saeed, , Nasiri 10.71848/jcma.2024.997359 Open Access Article Abstract Page Full-Text 19 - Neoliberalism and the commercialization of the auditing profession: evidence from the private sector of auditing Elahee Zare Ebrahim Abadi Bahman Banimahd Mehdi Moradzadehfard Ghadratullah Talebnia 10.30486/FBRA.2024.1039240 Open Access Article Abstract Page Full-Text 20 - .The role of firm size on the relationship between transaction costs and the competitiveness of auditing firms. fatemeh sarraf Open Access Article Abstract Page Full-Text 21 - Organizational Factors and the Effect of Job Satisfaction on the Performance of Auditors Mohammad Mohammadi samaneh tarighi Negin Tayefe Aghakhan Hashtroodi Open Access Article Abstract Page Full-Text 22 - Structural analysis approach in modeling the ranking of auditing firms Farrokh Bostani Roya Darabi Farzaneh Heydarpour 10.30495/fed.2022.697610 Open Access Article Abstract Page Full-Text 23 - Organizational factors and Human Resources characteristics’ impact on warning reporting in auditing profession: A study in auditing institutions in Iran on Soheila Soheila Mohammadion Mohsen Hamidian MohamadReza Yeganegi 10.30495/fed.2024.709347 Open Access Article Abstract Page Full-Text 24 - Analyzing the Effect of Auditor Gender on Audit Quality Seyed Hossein Alavi Tabari Vida Mojtahedzadeh Naghmeh Bakhtiaeri Open Access Article Abstract Page Full-Text 25 - Detection of Factors Affecting the Ranking of Auditing Firms Farrokh Boostani Roya Darabi 10.30495/faar.2023.699787 Open Access Article Abstract Page Full-Text 26 - Presenting a Warning Report Model in the Auditing Profession Based on Organizational Factors of Auditing Institutions in Iran Soheila Mohammadion Mohsen Hamidian Mohamad Reza Yeganegi 10.30495/faar.2022.697094 Open Access Article Abstract Page Full-Text 27 - The Effect of Auditor's Professional Identity on the Relationship between the Self-efficacy of Auditor-client Negotiations and Objectivity زهره عارف منش مهران موسوی 10.30495/jdaa.2022.693171 Open Access Article Abstract Page Full-Text 28 - The quality and effectiveness of the proceedings of official judicial experts in the field of accounting and auditing Hoseyn Salehi Seyed Yousef Ahadi Sarkani Mohammad Javad Sheikh 10.71729/afi.2024.1088597 Open Access Article Abstract Page Full-Text 29 - Presenting model audit report credibility: a qualitative approach Masoud Kiani Deh Kiani Ali Jafari Maryam Farhadi 10.71729/afi.2024.1106896 Open Access Article Abstract Page Full-Text 30 - Planned Model Efficacy on Auditing Quality with Emphasis on Female Auditors’ Behavior Norms and Cultural Identity Bahareh Azami Hamzeh Mohammadi Khoshoui Rahman Saedi 10.61186/iau.1122090 Open Access Article Abstract Page Full-Text 31 - Future study of artificial intelligence application in auditing: from the perspective of information science and technology Farhad Azizi 10.71960/jdaa.2025.1127884 Open Access Article Abstract Page Full-Text 32 - Investigating the relationship between managing director's marital status and the efficiency of company capital allocation Shahrzad Seraj Mohammad Khoshnodan 10.71965/aft.2025.1128657 Open Access Article Abstract Page Full-Text 33 - Investigating the Role of Personal and Professional Characteristics in the Emergence of Social Weakening in the Auditing Profession Hadiseh Darvish Mohsen Hashemi Gohar 10.71907/sebba.2025.05231129014 Open Access Article Abstract Page Full-Text 34 - Evaluating the model of human resource management in Iranian auditing institutions rouhollah zare Reza Gholami Jamkarani Fereydon Rahnamay Roodposhti زهرا دیانتی دیلمی Open Access Article Abstract Page Full-Text 35 - A Scientific Framework of Automated Accounting and Auditing on the Blockchain Technology Platform Payam Noori Doabi Fereydoon Rahnamay Roodposhti Hamidreza Kordlouie Hashem Nikoomaram Ghodrat Allah Talebnia 10.82134/sjsm.2025.1183184 Open Access Article Abstract Page Full-Text 36 - Behavioral model of profit management based on environmental factors and implicit knowledge of managers Abas Alizadeh ْAsgar Pakmaram Saeid Jabbarzadeh Kangarluei Jamal Bahrisales 10.71965/aft.2024.1185700 Open Access Article Abstract Page Full-Text 37 - Investigating the Effect of Paternalistic Behavior of Auditors on the Brand Heritage of Auditing Institution Faezeh Arab Nezhad ali khozain alireza maetoofi Mansour Garkaz 10.30486/FBRA.1403.1186820 Open Access Article Abstract Page Full-Text 38 - Presenting a Model of Factors Affecting the Implementation of Internet Things technology in Auditing Firms Marjan Lotfi Azar Seyyed Abbas Borhani Mojgan Safa Open Access Article Abstract Page Full-Text 39 - Components of professional ethics from a scientific perspective mona batuteh علی امیری Mehdi Dasineh داود خدادادی https://doi.org/10.82387/2025.ssq.1216586 Open Access Article Abstract Page Full-Text 40 - A Review of the Temporal Evolution of Internal Audit Competencies in the Relationship among Financial Variables within Islamic Governance Zohreh Yousefirad Zohreh Hajiha mohsen amini khozani mehdi salehi Open Access Article Abstract Page Full-Text 41 - Validation of the Environmental Audit Model for Sustainable Development with a Structural Equations Approach Noushin Dazeh Reza Sotudeh Abbasali Haghparast Alireza Hirad https://doi.org/10.82433/jnree.2025.1220855