List of Articles professional skepticism

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  1 - A Study of the Role of Accountants’ Ethics and Audit Quality on Auditors’ Professional Skepticism:Testing Moral Theories
  Sharzad Seraj Roya Darabi
  10.71907/sebaa.2023.2307-1116
• Open Access Article
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  2 - 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
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  3 - Investigating the Effect of Cognitive Styles on Auditors'Ability to Detect Fraud
  Nahid Rezaei زهرا دیانتی دیلمی Reza Gholami Jamkarani Fraydoon Rahnamay Roodposhty
  DOI: 10.30495/FAAR.1403.1073213
• Open Access Article
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  4 - Investigating the impact of professional skepticism and mental exhaustion on the judgment of auditors working in audit firms in Iraq
  Susan  Miri Mahlol Rahman Saedi Adel  Sobhi Abdulqader Meysam َArabzadeh
  10.71965/aft.2025.1205108