-
Open Access Article
1 - 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
2 - The auditor's opinion on the going concern and corporate bankruptcy by the moderating role of conservatism in companies listed on the Tehran Stock Exchange
Shekoufeh Nekoueizadeh -
Open Access Article
3 - Characteristics of the audit committee and auditor opinion shopping
Kazem Shamsadini Ahmadsadegh Soltaninejad Hamze Zade Deh Balaei -
Open Access Article
4 - The optimal choice of futures scenarios auditing profession with grounded theory approach
امیرحسین بهرامیان Bizhan Abedini Mohammad Hossein Ranjbar Faegh Ahmadi -
Open Access Article
5 - Introduction and Testing of the Application of a Risk-Based Model in Operational Auditing
H. R. Vakilifard M. Salahinejad -
Open Access Article
6 - Audit policy of management performance and evaluation of the current situation of its agents in government organizations
Amin Hoseinzadeh Noor Mohammad Yaghoubi Vahid Pourshahabi -
Open Access Article
7 - Effectiveness of Independent Auditing in Public Sector as the Latest of Accountability Loop
shokrollah khajavi golamreza rezaee rogayeh kasavarz moyadee -
Open Access Article
8 - Identify barriers to computer audit in Iranian public organizations (Case Study: Corporate Audit)
Kulthum Safara Mohammad Reza kabaran Zadeh Ghadim -
Open Access Article
9 - A comprehensive review of the literature and the factors affecting the delay in the audit report and its relationship with some financial concepts
fatemeh amini seyed mohammad reza Mashhour AlHosseini -
Open Access Article
10 - Design and validation of taxpayer selection model in risk-based audit in value added tax system in high risk companies.
ardeshir bovard Negar Khosravipoo, ali esmaelzadeh mogharri Farzaneh Heydarpour -
Open Access Article
11 - Designing a performance evaluation model for audit institutions' personnel based on Grounded Theory
Mahmoud Kia Javad Rezazadeh hossein kazemi -
Open Access Article
12 - 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
13 - 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
14 - 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
15 - Examining the relationship between social conservatism and auditors' Whistle-blowing with emphasis on the moderating role of moral intensity
kaveh parandin yasser shirzadi Somayeh Hosseini Aghdaei tayebeh jamshidi -
Open Access Article
16 - Explaining the relationship between the audit quality and the company's operational efficiency by considering the criterion of the auditor's tenure in the industry and the size of the auditor
farzaneh pourtaheraghdam hashem nikoomaram fereydoon rahnama -
Open Access Article
17 - The impact of corporate governance on Client acceptance decisions and audit fees
Yahya H. Yeganeh Iman Dadashi -
Open Access Article
18 - Analyzing bet the mediating role of auditor narcissism them relationship between negotiation strategies with the employer and audit quality Abstract
mahdi karimishahraki Mohammadreza PoorAli Lakaye mahmod samadi -
Open Access Article
19 - the relationship between audit report quality and audit fees of accepted companies in Tehran Stock Exchange
فاطمه داروغه حضرتی زهرا پهلوان -
Open Access Article
20 - Social Capital & Auditor's Independence: Professionalism Approach
javad bakhtiari zahra pourzamani Ramazanali royaee -
Open Access Article
21 - Investigating Individual Characteristics Affecting of Auditors’ Professional Skepticism
Seyyed Hossein Hosseini Hashem Nikoomaram Ali Akbar Rezaei -
Open Access Article
22 - 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
23 - Investigating the Impact of Professional ethics on Auditor's Professional skepticism
Hamid Birjandi Ahmad Khodamipour Omid Pourheidari -
Open Access Article
24 - Earnings Management and Audit Opinion: Evidences of Private Audit Firms
بهمن بنی مهد یحیی حساس یگانه نرگس یزدانیان -
Open Access Article
25 - The Investigation on Relationship between Auditors' Professional Maturity and Their Perception of Auditee Risks
زهره حاجیها -
Open Access Article
26 - Relationship between Audit quality and Industry type
رمضانعلی رویایی کاوه آذین فر -
Open Access Article
27 - The Role of Islamic Culture in Auditors' Responsibility and The Quality of Audit in The Iranian Environment
Hossein Reza Ramezani kaveh azinfar Hamid Reza Gholamnia Roshan Reza Fallah -
Open Access Article
28 - The relationship between Skepticism Indexes and Audit Quality
احمد یعقوب نژاد رمضانعلی رویایی کاوه آذین فر -
Open Access Article
29 - Auditor style and comparability of financial statements
Fryidoon Rahnamay Roodposhti Hamidreza Vakili Fard Fazllolah Lak Abdolreza Mohseni -
Open Access Article
30 - Investigating the Effectiveness of the Auditor Information Foraging Behavior Theory on Professional Auditor's Perception Based on Rough Theory
Mohammadreza Abdoli Hasan Valiyan Mohadeseh Bigomjalali Mehran Orooyee -
Open Access Article
31 - A survey of the effect of the existence of the audit committee on the attraction of investors for investors for investment in accepted corporations in Tehran stock exchange market.
Ghodrat-Allah Talebnia HAMIDREZA VAKILI FARD Mansoore Shahsavari -
Open Access Article
32 - The investigation of relationship between emotional intelligence and analytic intelligence with performance auditors
Zohreh Hajiha Jamal molla soltani -
Open Access Article
33 - Effect of Audit Fee on Audit Opinion
بهمن بنی مهد مهدی مرادزاده فرد مهدی زینالی -
Open Access Article
34 - Investigation of the Association between Z’Altmans Bankruptcy Index and Auditor Change
دکتر بهمن بنی مهد رضا اکبری -
Open Access Article
35 - Auditors’ Skeptical Characteristics and Their Relationship to Auditors' Judgments and Decisions
زهره حاجیها احمد گودرزی زهرا فتاحی -
Open Access Article
36 - Designing an Audit Quality Pragmatism Model based on the Recommendations of the UK Financial Reporting Council (RFC)
Sanaz Hadji Khosro Faghani Makrani Naghi Fazeli -
Open Access Article
37 - An Investigation of effective factors on ranking of firm disclosure quality and timeliness Tehran stock exchange
دکتر بهمن بنی مهد محسن محسنی شریف -
Open Access Article
38 - Surveying the effect of auditor type on the value relevance of earnings in the accepted company in Tehran Stock Exchange
مهدی مراد زاده فرد قادر رحمن نژاد -
Open Access Article
39 - The Impact of the level of earning management and audit fees an evidence from ISE
فاطمه داروغه حضرتی زهرا پهلوان -
Open Access Article
40 - The Impact of Investor Protection on the Relationship between Capitalized Development Costs and Audit Fees
Azin Shahmohammad Zahra Pourzamani -
Open Access Article
41 - Audit quality and Market value of corporate cash holdings
Mehdi Safari Gerayli Fariba Dehghan -
Open Access Article
42 - Investigating the Role of Negative Strengthening of Golem Effect Theory of the Impact of Halo's Bias on the Contradiction of Auditor's Judgment Desirability
Zohreh Tabesh Mohammadreza Abdoli -
Open Access Article
43 - Impact of Audit committee on the Companies Information Environment
Hossien Fakhari Yaser Rezaei Pitenoei -
Open Access Article
44 - Provide a Model for Interactive/Qualitative Analysis (IQA) of Themes of psychoanalytic contracts of individual interactions Auditor with partners
Hasan Sarhadi Mohammadreza Abdoli Farhad Dehdar -
Open Access Article
45 - Investigation and Recognition of the Effective Factors of Application Continuous Auditing Based on Internal Auditing
Zohreh Hajiha -
Open Access Article
46 - Study for Value-Added Role of Internal Audit
احمد مدرس محمدعلی بیداری -
Open Access Article
47 - Surveying and explanation of accounting variables as well as the type of auditor’s opinion in the companies listed in Stock Exchange
B. Banimahd B. Shirzad -
Open Access Article
48 - The Impact of Corporate Governance on Independent Auditor's Opinion
Y. Hassas Yeganeh I. Dadashi -
Open Access Article
49 - Forecasting the Type of Audit Opinions: A Data Mining Approach
محمدحسین ستایش فهیمه ابراهیمی سیدمجتبی سیف مهدی ساریخانی -
Open Access Article
50 - Examining and explaining the relationship between internal audit and profit management
omran bamari mohammadreza shoorvarzi zahra noori -
Open Access Article
51 - An Evaluation of Implementing Revised ISA 700 in Reducing Audit Expectations Gap
هاشم نیکومرام فریدون رهنمای رودپشتی علی اکبر نونهال نهر -
Open Access Article
52 - The effect of external auditor report paragraph on transparency of financial reports
رویا دارابی عاطفه رضائی جعفری -
Open Access Article
53 - Developing an audit culture model with a Grounded Theory Approach
Masoud Sadeghi forough heyrani akram taftiyan -
Open Access Article
54 - A comparative study of the impact of audited and non-audited earning on the stock value by considering the information asymmetry
Hashem Valipour M. Javad Valipour -
Open Access Article
55 - Intuitive Fuzzy Assessment (IFSs) Violation of Auditors' Professional Skepticism under Pressures Based on Social Conformity
Bahram Shirzad Hashem Nikoomaram hamidreza vakilifard bahman bani mahd -
Open Access Article
56 - Meta-analysis of Audit Committee Independence and Financial Reporting Quality
Ameneh Bazrafshan Rezvan Hejazi Ali Rahmani Susan Bastani -
Open Access Article
57 - Promoting Social Confidence by Identifying and Ranking Audit Quality Improvement Strategies from the Stakeholder Perspective by Trapezoidal Fuzzy Method
Asghar karami reza gholami jamkarani Yousef Taghipouryan zohreh hajiha -
Open Access Article
58 - nvestigating the effect of dimensions of philosophical mentality on the objectivity of the auditor
Alireza Mansourabadi javad moradi Allah Karam Salehi Houshang Amiri -
Open Access Article
59 - Study Future for Emergence Reasons of Unethical Pro-Organizational Behavior According to Audit Negotiation Strategies
Azita pourdadashi alireza matoufi Ebrahim Abbasi Mansoor Garkaz -
Open Access Article
60 - Adjustment of Audit Expectation Gap based on Human Resources Strategies through the Rough and Gray Theory
Hasan Valiyan Mohammadreza Abdoli Mehran Orooyee -
Open Access Article
61 - Social TiesTheory and Audit Quality : Experimental Evidence of Tehran Stock Exchange
gholamali Movahedi Asl Mehdi Moradzadeh fard Hamid Ahmadzadeh -
Open Access Article
62 - 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 -
Open Access Article
63 - The Detection of Financial Statements Fraud According To Audit Report of Financial Statments
Mehdi Rezaie Mahdi Nazemi Ardakani Alireza Naser Sadrabadi -
Open Access Article
64 - The effect of Mental Metaphors on Professional Skepticism Auditors on Fraud Risk Assessment and Audit Quality
Morteza Shafati Hasan Valiyan Mohammadreza Abdoli -
Open Access Article
65 - Futurology of auditing from the information technology, regulatory, structural and procedural changes perspectives
zahra abdoli Ehsan Kamali amin rostami Arezoo Aghaei Chadegani -
Open Access Article
66 - Social Ties Theory and Audit’s Opinion and Conditional Accounting Conservatism : Experimental Evidence of Tehran Stock Exchange
gholamali Movahedi Asl mehdi moradzadeh fard hamid ahmadzadeh -
Open Access Article
67 - Investigating the role of state ownership on the relationship tax avoidance and audit fees: The empirical test of the Deep Pocket Theory
Rohollah Arab Mohammad Gholamrezapoor Narjes Amirnia Amir Emadodini -
Open Access Article
68 - Study of the relationship between corporate governance components, audit factors and information asymmetry with conditional and unconditional accounting conservatism (comparative study of Khan and Watts models, and Givoly and Hayn models)
samira honarbakhsh Mohammad Hossein Ranjbar Ali Amiri Davood Khodadadi -
Open Access Article
69 - Auditor's Personality Types and Their Adherence to Code of Professional Ethics
Petro Sepehri Keyhan Azadi M. Reza Vatanparast Bahman Akbari -
Open Access Article
70 - Masculity (Feminism) and Auditing CPA of Iran
دکتر محمد رضا عبدلی -
Open Access Article
71 - Machiavellianism and Cultural Values of Accounting
بهمن بنی مهد مهدی مراد زاده فرد معصومه اردکانی -
Open Access Article
72 - The Impact of Digitalization on Public Sector Audit
Zahra Abdoli Abatari ehsan kamali amin rostami Arezoo Aghaie chadegani -
Open Access Article
73 - 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 -
Open Access Article
74 - Interpretive Evaluation of Green Audit Quality in Presence of Sustainable Reporting Readability Themes of Capital Market Companies
Javad Faramarz Yahya Kamyabi Javad Ramezani -
Open Access Article
75 - Analyzing the Effective of Internal Auditors Voice in Environmental Performance Disclosure
Abdolahe Hasanpoor Darzi Zahra Poorzamani Hamidreza Vakilifard Azita Jahanshad -
Open Access Article
76 - Presenting and explaining a model to create the value of the company according to the role of accounting standards management, financial reporting quality and audit quality using meta-innovative models
saman khorshid yahya kamyabi mehdi khalilpour -
Open Access Article
77 - Investigating the role of principles of ethics and auditing professional behavior in applying creative accounting to investors
روح اله جمشیدپور مهرداد .. بابک .. سیدرضا هاشمی -
Open Access Article
78 - Designing a model for identifying auditors' stress triggers
asgar amiri nader rezaei asgar pakmaram Rasoul ABDI -
Open Access Article
79 - Investigating the relationship between audit quality and growth and value stock return based on 6-factor model of Hagen
Gholamreza Soleimani Amiri vahid eftekhari fatemeh daneshyar -
Open Access Article
80 - Designing a Model for Measuring the Impact of Intellectual Capital, Profit Quality, Audit Report and Capital Structure on Bankruptcy Risk of Tehran Stock Exchange Companies
Narjes Mogharebi Ali Asghar Anvary Rostamy Roya Darabi hamidreza vakilifard -
Open Access Article
81 - Providing a Model of the Relationship between the Financial Statements Comparability and Stock Price Crash Risk with Moderating role of the Audit Committee.
Abbas Daryabari Ghodratallah Talebnia Mohammad khodaei Valeh Zaghard faeygh ahmadi Hamidreza Vakilifard -
Open Access Article
82 - Develop a Model of Factors Affecting Investment Performance and Analyze and Compare with Structural Equation Methods and Data Panel
maryam ajam zahra Lashgari -
Open Access Article
83 - Developing a model of abnormal audit report lag: origins and consequences
amir yalfani iraj noravesh ghodrat alah talebniya ezat allah asgharizadeh -
Open Access Article
84 - Using data mining techniques to measure tax risk of value added taxes
Mohammad Masihi Ahmad Yaghoobnejad Amirreza Keyghobadi Taghi Torabi -
Open Access Article
85 - The Effect of Moral Equality on Auditors' Ethical Behavior: The Moderating Role of Religiosity
Majid Moradi Sara Eghbal -
Open Access Article
86 - 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
87 - Investigating the Role of the Board Structureon the Relationship between the Characteristicsof the Audit Committee and the Qualityof Financial Information
Shokrollah khajavi GholamReza Rezaei Mojtaba Bageri -
Open Access Article
88 - Designing a Model for the improvement of Moralitywith an Emphasis on Decreasing Behavioral Deviations in the Accounting Workplace
Saead Shad Mehdi Zinali Ahmad Mohamadi Yunus BadavarNahandi -
Open Access Article
89 - 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 -
Open Access Article
90 - The Effect of Moral Orientation, Threatto Personal Independence, and Moral Intensityon Ethical Decision-Making Process of Auditors
Saeed Jabarzadeh Azizollah Moradi Leyla Kangari -
Open Access Article
91 - A Study of the Effect of Professional Maturityand Job Satisfaction of Auditorson Organizational Commitment
Mohammadreza Abbasi Astamal Mohammad Marefat -
Open Access Article
92 - Abnormal Delay in Giving the Audit Reportand the Risk of Subsequent Drop in Stock Price
Midya Azizi Ali Akbar Vakili Ali Nazari Abarkouh -
Open Access Article
93 - A Study of the Effect of Communicative Methods and Auditor Professional Expertise on Employers' Response to Auditing Questions
Mehrdad Panahi Dorcheh Mahdi Nazemi Ardakani Mahnaz Norouzi AslBalkanlou -
Open Access Article
94 - A New Combinational Model for the Audit Qualityand Sensitivity Analysis of Its Effective Criteria
Ali Lalbar Majid Zanjirdar Fatemeh Varvani Farahi -
Open Access Article
95 - A Study of the Relationship between Women's Presence in Corporations' Managerial Pyramid, Financial Reporting Quality, and Accountancy Wage
Somayeh Rahimi Godratollah Talebnia -
Open Access Article
96 - A Study of the Effect of Auditing Committee on the Relationship between Investors’ Short-Sightedness and Research and Development Costs
AliReza Ghanbarzadeh Behbahani Mohammad Abedi Zoheyr Alipourzadeh -
Open Access Article
97 - The statistics of indicators for monitoring the effectiveness and efficiency of internal audit in municipalities
Mahdi Filsaraei Mohammad Mahdi Ghomian Alireza Angizeh -
Open Access Article
98 - 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
99 - The Effect of Corporation Performance onthe Correlation between Auditor's Professional Judgment and Fraud Detection
Mohammadreza Abbasi Astamal Hossein Rastkar Rezaei -
Open Access Article
100 - A Study of the Role of Accountants’ Ethics and Audit Quality on Auditors’ Professional Skepticism:Testing Moral Theories
Sharzad Seraj Roya Darabi -
Open Access Article
101 - A Study of the Effect of Professionalism, Organizational Culture, and Leadership Style on Auditors’ Performance Regarding the Moderating Role of
Moasarrez Zanganeh Fereshteh Seraji -
Open Access Article
102 - A Study of the Intervention Role of Big Data Adoption in the Correlation between Board Governance and Audit Report Lag
Anahita Zandi -
Open Access Article
103 - The Impact of Auditor’s Reputation, Fee, and Professional Skepticism on Audit Quality inEarnings Management
Abolfazl Soleimani Mahdieh Shokrian Berenjestanaki Maryam Laleh Mazhin -
Open Access Article
104 - 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 -
Open Access Article
105 - Examining the Effect of the Type of Audit Report on Investors' Behavior
Fatemeh Safari Fereydun Rahnama Roodposhti Hamdreza Vakilifard Ghodratollah Talebnia -
Open Access Article
106 - 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
107 - Organizational capital and company auditor selection
Mohsen Khaniyan Reza Gholamijamkarani -
Open Access Article
108 - The effect of ethical orientation, professional identity and supervisor's trust on the auditor's intention to disclose according to the moderating role of fear of reprisal
mariyam azizian Rahman saedi -
Open Access Article
109 - The Effect of Leadership Power of Client CFO on Auditor Advocacy Attitude
Behrooz Badpa sohrab osta -
Open Access Article
110 - Investigating the Effect of Self-Control Learning Strategies on Financial Fraud Risk Assessment
reza nematikoshteli -
Open Access Article
111 - Investor Sentiment, Misstatements, and Auditor Behavior
Faegh Ahmadi amirhossein jamali mohammad hadi hosseini sarani -
Open Access Article
112 - The Psychological Role of WorkPlace and Organizational Socialization in Improving Auditors' Ethics by Reducing Deviant Behaviors
saead shad Mehdi Zeinali Ahmad Mohammadi Younes Badavar Nahandi -
Open Access Article
113 - Investigating the effect of auditor personality type on the content aspect of the readability of the audit report
Atefeh fazel Dehkord Hamidreza Jafaridehkordi Behrouz Eydivandi -
Open Access Article
114 - Investigating Ethical Factors Affecting Internal Audit Reporting Decisions
zahra honarmandi seyedeh zahra mousavi Samira Zarei -
Open Access Article
115 - Scope of Theory of Planned Behavior and Whistle-Blowing Tendency
Vahid Bekhradi Nasab -
Open Access Article
116 - Investigating the Effect of Interaction of Job Type, Gender and Apparent Attractiveness of Auditors on Judging and Understanding Immoral Behaviors
Mojgan Mohammadi Yazdi Forough Heyrani -
Open Access Article
117 - Impact of Self-Sufficiency and Professional Skepticism on Moral Perception
mahdi filsaraei -
Open Access Article
118 - The effect of job complexity, auditor's job rating and acceptance of inefficient behavior on audit judgment: the moderating role of independence
shahrzad aghamohamadi arezoo aghaei chadegani -
Open Access Article
119 - Investigating the Effect of Deficit in the Factors of Auditors' Executive Function on Their Moral Judgment
reyhaneh haghighi Mohammad Ali Bagherpour Velashani ali ghanaee Mohammad Reza Abbaszadeh -
Open Access Article
120 - The Role of Political Ideology Regarding The Organizational Adaptability and Professionalism of Auditors on Organizational Professional Conflict
khadije saberi Fatemeh Sarraf Bahman Banimahd Mohsen Hamidian -
Open Access Article
121 - Investigating the impact of leadership ability on audit quality considering the diversity of auditors' leadership
Ahmad Hemati Dehaghani Hamzeh Mohammadi Khoshoei Rahman Saedi -
Open Access Article
122 - The Effect of Financial Literacy on the Financial Behavior of Senior Tax Auditors, Considering the Mediating Role of Financial Socialization
fatemeh ehghaghi Zohreh Zivdar -
Open Access Article
123 - The Impact of Organizational Trauma on Audit Quality Considering the Mediating Role of Auditors’ Narcissistic and Machiavellian Personalities in Auditors
Reza Asgharpour Hassankiyadeh -
Open Access Article
124 - Examining the effect of Organizational Atmosphere on Audit Quality, Unethical Decisions and Audit Performance
mahdi filsaraei -
Open Access Article
125 - The optimal pattern of interactions between auditors and Clients in gathering evidence
Aboalfazl Radsaeed Negar Khosravi Pour Ali Esmaeilzadeh Magharri -
Open Access Article
126 - The Relationship of Emotional Intelligence with Auditors' Performance
marziyhe maleki Rahman saedi -
Open Access Article
127 - Examining the role and position of internal audit on green innovation with an emphasis on bio-investment Environment and corporate governance. (Study case: Tehran Stock Exchange)
rouhollah rahimi Marzieh Ebrahimi Shaghaghi Hossein Eslami -
Open Access Article
128 - Identifying Variables of Performance Audit in Universities of Iran
Fatemeh Hamzehnezhad Hassan Badiei -
Open Access Article
129 - بررسی تاثیر تغییر حسابرس بر نقدشوندگی سهام در شرکت های پذیرفته شده در بورس اوراق بهادار تهران
حسن همتی غلامحسن تقی زاده محمدرضا طهماسبیان -
Open Access Article
130 - Investigating the effect of corporate governance mechanisms on the stock price crash risk
فهیمه صفی خانی المیرا محمدخانلو بهبود ملکمحمدی -
Open Access Article
131 - آزمون تأثیر ابعاد هوش معنوی بر قضاوتهای حرفه ای حسابرسان (با تأکید بر پیچیدگی موضوعات حسابرسی)
علیرضا عظیمی ثانی ساسان مهرانی -
Open Access Article
132 - Investigating the effective Factors of informativeness of earning with an emphasis on the Corporate Governance
محسن عسگری نقی فاضلی خسرو فغانی ماکرانی -
Open Access Article
133 - پیش بینی اظهار نظر حسابداران رسمی با استفاده از شبکه های عصبی و رگرسیون لجستیک
بهرام همتی هاشم نیکومرام فریدون رهنمای رودپشتی رضا فرضی پور صائین -
Open Access Article
134 - بررسی شکاف (فاصله) انتظارات بین حسابرسان مستقل و سرمایه گذاران نهادی در ارزیابی بندهای گزارش حسابرسی
زاهد احمدزاده علی اسماعیل زاده رویا دارابی -
Open Access Article
135 - بررسی رابطه بین کیفیت اطلاعات حسابداری و انتخاب نوع حسابرس در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران
هاشم نیکومرام حمید احمدزاده -
Open Access Article
136 - Study the effect of moral culture on the amount of reliability of internal auditors.
mohammad shorvarzi ali taghavi moghaddam hosein parsian Amir Shams Koloukhi -
Open Access Article
137 - The impact of risk management on the development of government audit with a hybrid approach
Abolfazl Heidari Ataalah Mohammadimalgharni Omid Mahmoodikhoshroo -
Open Access Article
138 - 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
139 - Investigation the Effect of Board Characteristics and External Auditing Quality on Accruals Based Earnings Management
Maryam Sangin Ghasr Alireza Heidarzadeh Hanzaei -
Open Access Article
140 - The Impact of the Auditor Tenure on Earnings Quality under of Information Asymmetry Between auditor and manager
Mojtaba Motalebian Mehdi Arabsalehi Hadi Amiri -
Open Access Article
141 - Designing a branding model for auditing firms
Saeed Pirvasi Rezvan Hejazi Heydar Mohammadzadeh Salteh -
Open Access Article
142 - Audit risk Identification Based on Enterprise Risk Management, and Corporate Governance
Mohammad Amin Zakizadeh Farzin Rezaei Iraj Noravesh -
Open Access Article
143 - Design of reckon pattern of behavior optimization
seyed hesam vaghfi Mohamad mehdi Ghomian samiran khajezade Hamid reza Ghasmi -
Open Access Article
144 - The relationship between managerial ability and audit fees
Mahtab Ebrahimkhani Mehdi Beshkoh -
Open Access Article
145 - The Impact of Genuine Leadership Dimensions on Auditors' Ineffective Behaviors Through Ethical Culture in Audit Institutions
Fareshte FeyzAbadi Hbibalallah Dehqan -
Open Access Article
146 - Interpretive structural modeling of factors affecting the psychological resilience of auditors in order to reduce the turnover intention
hosein kamrani Razieh Alikhani Mehdi Maranjory yosef Taghipouryan -
Open Access Article
147 - 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
148 - 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
149 - The effect of internal audit quality on stock return forecast
javad Mahdizadeh ghalehjough Lida Mahdizadegh ghalehjough -
Open Access Article
150 - The effect of Auditor Effort, Specialization and Size on the Auditor Performance with an emphasis on the Complexity Environment
Rasoul baradaran Hasanzadeh Hassan Safir -
Open Access Article
151 - Investigating the relationship between new client acceptance, audit quality and auditor expertise in the industry
akbar kanani hassan AkbariPourDizaj -
Open Access Article
152 - Characteristics of Audit Committee and Performance of Banks
Mohammad Hosein Fatheh ahmad Hasanpor -
Open Access Article
153 - 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
154 - Fraud from different hexagons and its effect on the timeliness of accounting financial reporting
seyed Hossein Ahmadi Langari ali Khozein Alireza Matoufi Mansour Garkaz -
Open Access Article
155 - دانش حسابداری در فرایند امپراتوری هخامنش
دکتر سید عباس هاشمی دکتر کیوان لولویی محسن حسنی -
Open Access Article
156 - تاریخچه تحولات حسابداری و مالی در ایران
دکتر آذر مسلمی دکتر راحله همایونی داود فراهانی محمد علی باقری حجاز -
Open Access Article
157 - Analysis of agency conflict with emphasis on aspects of earnings management, audit quality and cost of equity; Game theory approach
Zahra Moghaddam Hamzeh Didar Kiumars Shahbazi Ali Ebadian -
Open Access Article
158 - Examining and explaining the relationship between internal audit and profit sustainability
mohammadreza shurvarzi -
Open Access Article
159 - Experimental study of alignment and entrenchment theories in explaining the impact of family ownership on the relationship between the financial reporting optimistic tone and audit fees
roohollah arab shirin panahi arvanagh Kolsoom Soofi Sheykh mohammad gholamrezapoor -
Open Access Article
160 - Assess the relationship between the cost of auditing and the overlap of board committees
mostafa sayyahi -
Open Access Article
161 - Assessing the competence of auditors with the mediating role of neo-personality profile and extra-role behaviors
shahrzad ahmadi alireza matoufi -
Open Access Article
162 - Designing the auditor's narcissism model in the auditing work environment.
علی نژاد ساروکلائی Alinejad Saroklai maesumeh Pashazadeh kahaq ahmad mohamadi yones badavar nahandi -
Open Access Article
163 - Designing a model for auditors' professional judgment by emphasizing their personality traits with a hybrid approach
abbas bakhtiari Rezvan Hejazi Alireza Jorjorzadeh -
Open Access Article
164 - 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 -
Open Access Article
165 - The effect of financial report quality, managerial ownership and research and development investment on audit report delay
Seyed hossein Ahmadi Langari -
Open Access Article
166 - The effect of auditor tenure on the relationship between institutional shareholders and stock price synchronicity
Vahid Zabihollahnejad HamidReza GholamniaRoshan -
Open Access Article
167 - Designing the model of internal audit through new technologies in Islamic Azad University
Seyyed Abdulhamid, Cheraghi Allah Karam Salehi Alireza, , Jorjorzadeh Saeed, , Nasiri -
Open Access Article
168 - The Effect of Political Ideology on Auditors' Professional-Organizational Conflict With The Mediating Role of Organizational Adaptability
khadije saberi Fateme Saraf Bahman Banimahd Mohsen Hamidian -
Open Access Article
169 - The Effect of Governance Mechanisms on Tax Aggressiveness
Zahra Mardani Afsaneh Soroushyar -
Open Access Article
170 - بررسی نقش تعدیلی بیش ارزیابی حقوق صاحبان سهام بر رابطه بین کیفیت حسابرسی و اقلام تعهدی اختیاری در شرکتهای پذیرقته شده در بورس اوراق بهادار تهران
فایق احمدی الهه گنجویی -
Open Access Article
171 - .
هدی همتی شهرام کریم زاده وظیفه خوران رامین صدیقی -
Open Access Article
172 - Relationship between Audit Quality and Earnings Persistence In companies of Tehran exchanges
کاوه پرندین احسان مهری سید حسام وقفی -
Open Access Article
173 - Divergence and Convergence of Auditor Monitoring and Financial Reporting Quality: Meta-Analysis Technique
Vahid Bekhradi Nasab Ali Khoshdel -
Open Access Article
174 - Designing the human resources audit model with the approach of macro and task level strategies using the cognitive mapping method in the social security organization
Mohammad Montazeri Somaiye Poursoltani Zarandi -
Open Access Article
175 - 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
176 - Explaining Relationship Between Audit Opinion and Auditor’s Qualitative Characteristics on Earnings Management
Omid Sabaghiyan Toosi Zahra Moradi Shohreh Yazdani -
Open Access Article
177 - 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 -
Open Access Article
178 - 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
179 - ارائه الگویی تفسیری/ساختاری از مضامین قراردادهای روانکاوانهی تعاملات فردی حسابرس با شرکاء
حسن سرحدی محمد رضا عبدلی رویا ایری -
Open Access Article
180 - طراحی تفسیرگرایانهی و ساختارمندانه کارکردهای اینرسی حسابرسانِ داخلی شرکتهای بازار سرمایه
محدثه بیگم جلالی محمد رضا عبدلی حسن ولیان -
Open Access Article
181 - Type of ownership and audit report lag
Hassan Chenari rostam ranjbar navi -
Open Access Article
182 - .The role of firm size on the relationship between transaction costs and the competitiveness of auditing firms.
fatemeh sarraf -
Open Access Article
183 - The Effect of Industry Specialization, Auditing and Auditor Independence Tenure on the Cost of Equity
Hassan Chenari Asiyeh Farazandehnia -
Open Access Article
184 - The impact of electronic auditing on the financial health in the government and government-related devices in Iran
Mahmood Hematfar Hafez Azadbakht Farid Sefati -
Open Access Article
185 - The Impact of Industry Specialization, Auditing Tenure and Auditor Independence on Cost of Owners’ Equity
Hassan Chenari Asiyeh Farazandehnia -
Open Access Article
186 - Organizational Factors and the Effect of Job Satisfaction on the Performance of Auditors
Mohammad Mohammadi samaneh tarighi Negin Tayefe Aghakhan Hashtroodi -
Open Access Article
187 - Concentration of Ownership and Major Customer on Tax Avoidance with an Emphasis on the Role of Corporate Governance
Fatemeh Shahrabi hossein kazemi -
Open Access Article
188 - The Impact of the Auditor’s Tenure on the Quality of Information Disclosure in the Companies listed in Tehran Stock Exchange (TSE)
Yadollah Noorifard FatemehZahra Sharbati -
Open Access Article
189 - Investigating the Impact of Audit Quality on the Relationship between Investors’ Emotional Attitudes and Earnings Response Coefficient in Companies Listed in Tehran Stock Exchange
Roya Darabi Zohrehsadat Mirtaheri -
Open Access Article
190 - The Effect of Auditor Industry Specialization on the Relationship between Auditing Quality and Level of Cash Holding
Yadollah Noorifard Hassan Chenari Bouket -
Open Access Article
191 - The Relationship Between Personality Characteristics and Behaviors Reducing Quality of Auditing
Mohammad Mohammadi samaneh tarighi -
Open Access Article
192 - مطالعه تطبیقی دیوان محاسبات ایران و امریکا
مهتاب عسگری سید سعید موسوی طاهری -
Open Access Article
193 - The effect of individual Moods on auditors' ethical orientation
Faezeh Moazen Mohammad Reza Pourali Mehdi Maranjory Razia Alikhani -
Open Access Article
194 - 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 -
Open Access Article
195 - Explanation and Validation of Effective Factors in the Tax Audit Quality Improvement model
Ramin Jamshidi Bahram Barzegar Abdolreza Mohseni -
Open Access Article
196 - Structural analysis approach in modeling the ranking of auditing firms
Farrokh Bostani Roya Darabi Farzaneh Heydarpour -
Open Access Article
197 - 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 -
Open Access Article
198 - The impact of dimensions of emotional intelligence and financial intelligence on the dimensions of auditor’s performance with the focal correlation coefficient approach
امیر رحیمی آشتیانی مهران آقایی مهناز عسکریان محمود صمدی لرگانی -
Open Access Article
199 - 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 -
Open Access Article
200 - The impact of auditor's social and human capital on audit services
Zahra Houshmand Neghabi arzhang shahbazi Fahimeh Abas Abadi arabi -
Open Access Article
201 - Investigating the Impact of Indicators Related to Supervision on Financing Mechanisms and Factors Affecting it
Masoume Alavi Ahmed Yaqubnejad Fazel MohammadiNodeh -
Open Access Article
202 - (Case study: Tehran Stock Exchange) Predicting the risk of financial turmoil using corporate governance measures
Mohsen Sayadipour Amir Hortamani -
Open Access Article
203 - Ranking and comparing factors affecting audit quality from the point of view of different groups using TOPSIS technique
انورخطیبی Anvarkhatibi Rassoul Baradaran Hassanzadeh ALIasghar mottagi Houshang Taghizadeh -
Open Access Article
204 - Providing a comprehensive model for taxable income expressed by companies from different perspectives
Aliasghar mottaghi Nabi Najafi ahmad mohammady -
Open Access Article
205 - ویژگیهای کمیته حسابرسی و کیفیت صورتهای مالی
حمیدرضا کردلویی وحید یوسفی -
Open Access Article
206 - میزان تطابق مهارتهای فارغالتحصیلان کارشناسی حسابداری با معیارهای حرفه حسابرسی
فرهاد دهدار جواد زارعی -
Open Access Article
207 - Costs of Mandatory Audit firm Rotation: Evidence from Audit Fees and Audit Timeliness
Mohammad Bagher Rasoulkhani Ghasem Blue Parastoo Dehpour -
Open Access Article
208 - Analysis of stock returns response to non-systematic risk torque measurement models with a simultaneous role of arbitrage constraints and limited investor
رقیه طالبی مجید زنجیردار محمدرضا پورفخاران -
Open Access Article
209 - Investigating the Effect of Cognitive Styles on Auditors'Ability to Detect Fraud
Nahid Rezaei زهرا دیانتی دیلمی Reza Gholami Jamkarani Fraydoon Rahnamay Roodposhty -
Open Access Article
210 - Providing a model to measure the credibility of auditors
Asal Bakhshian Forough Heyrani Akram Taftiyan -
Open Access Article
211 - Professional doubt, dimensions of individual creativity and auditors' judgment
محسن صفاجو زهرا پورزمانی -
Open Access Article
212 - Developing Framework for Evaluating the Performance of the Audit CCommittee Using the Meta-combination Method
Jafar Babajani Ghasem Bulu Vajhollah Ghorbanizadeh Alireza Javadipour -
Open Access Article
213 - The relationship between the characteristics of the board and auditor selection
محمد Namazi مجتبی Saedi -
Open Access Article
214 - تاثیر تخصص مالی اعضای کمیته حسابرسی بر ویژگیهای سود پیشبینی شده
رضا جامعی آزاده رستمیان -
Open Access Article
215 - تأثیر مدت تصدی مدیرعامل برتداوم انتخاب حسابرس در بورس اوراق بهادار تهران
حسن زلقی عباس افلاطونی محمد برز آبادی فراهانی -
Open Access Article
216 - Personality Traits Affecting Knowledge Sharing in Audit Firms with Structural Equation Approach
شکراله خواجوی احسان کرمانی -
Open Access Article
217 - عوامل اثرگذار بر تغییر حسابرس از دیدگاه راهبری شرکتی
هاشم Nikomaram الهه Movakel -
Open Access Article
218 - رابطه بین شفافیت گزارشگری مالی و نرخ مؤثر مالیاتی
یحیی حساس یگانه اسحاق بهشور مسعود شکری کیانی -
Open Access Article
219 - The Moderating Effect of Internal Audit Function Quality on the Relationship between Corporate Governance Quality and [Corporate Performance
اعظم ولی زاده لاریجانی مونا خدایی -
Open Access Article
220 - The Auditors' Preferences Affecting Factors on Inherent Risk in the Account Remaining Sum Level and Financial Statements Level
Zohreh Hajiha -
Open Access Article
221 - Analyzing the Effect of Auditor Gender on Audit Quality
Seyed Hossein Alavi Tabari Vida Mojtahedzadeh Naghmeh Bakhtiaeri -
Open Access Article
222 - 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 -
Open Access Article
223 - ویژگیهای مؤسسه حسابرسی و مدیریت سود تعهدی و واقعی
معصومه علوی احمد یعقوب نژاد فاضل محمدی نوده -
Open Access Article
224 - بررسی حقالزحمه حسابرسی بر اساس مراحل چرخه عمر شرکت (منتج شده از الگوهای جریاننقد)
ولی خدادای علی چراغی نیا سجاد ویسی -
Open Access Article
225 - the Relationship Between Type of Auditor and Type of Audit Report with Earnings Management Index
Hazhar Rahmani Ghodratolla Talebnia -
Open Access Article
226 - رابطه رقابت بازار محصول و حقالزحمهی حسابرس مستقل
زهرا دیانتی دیلمی مرتضی بیاتی -
Open Access Article
227 - The Effect of Auditors’ Inception of Ethical Culture on Professional Values in AuditFirms
zahed ahmadzadeh ahmad Yaghoub Nezhad -
Open Access Article
228 - تأثیر فرهنگ سازمانی بر گزارش خطا کاری سازمانی در حرفه حسابرسی
مجید دریایی هاشم نیکو مرام محمد حامد خان محمدی -
Open Access Article
229 - چالشهای اجرای حسابرسی عملکرد در دستگاههای اجرایی
غلامحسین مهدوی محمد محمدیان -
Open Access Article
230 - The effect of an increase in disclosure resulting from the implementation of revised accounting standards on information asymmetry
H.R VAkili fard GH Talebniya مریم Naderipor -
Open Access Article
231 - اندازه موسسه حسابرسی و کیفیت حسابرسی: نقد نظری، نقد روش پژوهش و ارائه پیشنهادات
فخرالدین محمد رضایی احمد یعقوب نژاد -
Open Access Article
232 - بررسی دیدگاه حسابرسان درباره فعالیتهای بازاریابی
نفیسه شجاع بهمن بنی مهد حمیدرضا وکیلی فرد -
Open Access Article
233 - تغییر حسابرس و نوع گزارش حسابرسی
حمید رضا وکیلی فرد سامان محمدی -
Open Access Article
234 - Modeling of Audit Production Efficiency based on the Business Risk Audit Approach
Shoeyb Rostami OstadKelayeh MohammadAli Aghaei Kumars Biglar -
Open Access Article
235 - The Relation between Corporate Social Responsibility (CSR), Accounting Information Quality and Auditor’s Report
شهناز مشایخ منا پارسایی اکرم کرانی -
Open Access Article
236 - تاثیر کیفیت حسابرسی داخلی بر حقالزحمه حسابرسی مستقل
بیتا مشایخی شادی حسن زاده یاسین امینی وحید منتی -
Open Access Article
237 - رابطه بین هوش هیجانی، هوش معنوی و عملکرد حسابرس
مهدی مرادی یگانه السادات افشار ایمانی -
Open Access Article
238 - رابطه کیفیت حسابرسی با شفافیت شرکتی در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران
سید حسین علوی طبری منا پارسایی -
Open Access Article
239 - Role of audit expectations gap between auditors and users of financial statements
M.A Aghaei نور الدین Mosazadeh abasi تورج Jahanara -
Open Access Article
240 - اثربخشی فرآیند حسابرسی در کشف اشتباهات و تحریف های با اهمیت در صورت های مالی
یحیی حساس یگانه یگانه آزاده مداحی -
Open Access Article
241 - The Role and Importance ofIncreasingDisclosures Audit Reportinthe Decisions of Professional and Non-professional Investors with Fuzzy Delphi Approach
Esmaeel Shoja Seyed Yousef AhadiSerkani SeyedehAtefeh Hosseini -
Open Access Article
242 - تأثیر حسابرسی مالیاتی بررابطه بین مالیات ابرازی، تشخیصی و قطعی: مطالعه موردی استانهای آذربایجان شرقی، غربی و شرق و جنوب تهران
اسفندیار ملکیان سروه فرزاد -
Open Access Article
243 - بررسی عوامل موثر بر کیفیت گزارشهای حسابرسی و تاثیر عوامل مذکور بر ضریب همبستگی تغییرات قیمت و تغییرات سود سهام
احمد یعقوب نژاد محمد امیری -
Open Access Article
244 - رابطه بین کیفیت حسابرسی با نسبت نقدینگی، بازده سرمایه در گردش و ضریب سهام
مهدی صالحی سمانه زمانی مقدم -
Open Access Article
245 - بهبود در اظهارنظر حسابرس و اثرات آن بر تغییرات قیمت و حجم معاملات سهام
زهره حاجیها محمدرضا ابراهیمی -
Open Access Article
246 - The relationship between professional skepticism and professional judgment auditors
رمضانعلی Royaei احمد YAGHOBINEJAD کاوه Azinfar -
Open Access Article
247 - Recognition of Paragraph Contents Resulting Audit Reports Disagreement and Effect on Improving the Quality of Financial Report(Through Management Point of View)
Ghodratollah Talebnia Ali Ahmadzadeh -
Open Access Article
248 - Independent Audit Quality Modle by Emphasizing on Meeting Stakeholders’ Needs
Mohsen Delbary ragheb ali Esmaeilzadeh Magharri -
Open Access Article
249 - The relationship between hiring managers and finance staff of former employees of auditing firms to audit report
زهرا Lashkari فریده Haghshenas kashani محسن Askari ziyarati -
Open Access Article
250 - The Effects of International Professional Practices Framework on the Effectiveness of Internal Audit
مجید تاجیک جلایری جواد رمضانی یحیی کامیابی -
Open Access Article
251 - Evaluating the Criteria of Professional Conduct in the Independent Audit Quality Profession
Mohammad Karimabadi Hossein Jahangirnia Zohreh Hajiha Reza GholamiJamkarani -
Open Access Article
252 - احتمال تجدید ارائه صورتهای مالی با تاکید بر نقش حسابرس
حسین اعتمادی محمد علی ساری موسی جوانی قلندری -
Open Access Article
253 - Audit Quality, Earnings Quality and Cost of Equity Capital
Mahdi Moradzadehfard Mojtaba Adili Seyed Javad Ebrahimian -
Open Access Article
254 - رابطه کیفیت حسابرسی و نقد شوندگی سهام
سید حسین علوی طبری حدیثه حاجی مراد خانی -
Open Access Article
255 - آزمون تجربی نظریههای رقیب قیمتگذاری در حسابرسی نخستین: شواهدی از نحوه تأثیر برخی عوامل محیطی
زهره مهدی زاده رضا حصارزاده محمود لاری دشت بیاض -
Open Access Article
256 - نقش تخصص حسابرس در صنعت در پیشگیری از اعمال تغییر طبقه بندی فرصت طلبانه اقلام صورت سود و زیان
محسن حمیدیان شاهرخ بزرگمهریان حسین جنت مکان -
Open Access Article
257 - رابطه بین محافظه کاری حسابداری با تغییر حسابرس در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران
بهمن بنی مهد سید سلمان فلاح میر عباسی -
Open Access Article
258 - A delay audit and timeliness of financial reporting
علی Bayat سعید Aliahmadi -
Open Access Article
259 - اثرکیفیت حسابرسی بر اقلام تعهدی اختیاری و ارائه گزارش حسابرسی مشروط
حمیدرضا وکیلی فرد قدرت اله طالب نیا امید صباغیان طوسی -
Open Access Article
260 - The impact of ownership structure on audit quality
رسول Baradaranhasanzadeh یونس Badavar سمیه Esmaili -
Open Access Article
261 - تاثیر ساختار بازار محصول برهزینههای حسابرسی
فرزانه حیدر پور یعقوب جعفری -
Open Access Article
262 - The Effect of Auditor Tenure and Auditor Type on the Reporting of Conservative Earnings
Azita Jahanshad Morteza Navaei Lavasani -
Open Access Article
263 - چرخش اجباری مؤسسات حسابرسی و محدودیت در ارائه سایر خدمات حسابرسی: هزینهها و منافع
زهره اباذری فرزانه نصیرزاده -
Open Access Article
264 - The Relationship Between Accounting Income and Ended & midterm Audited Income with Stock Price
Roya Darabi Iraj Khosh Kholgh -
Open Access Article
265 - رابطه بین اظهارنظر حسابرس، اقلام تعهدی اختیاری و ریسک مالی
بهزاد کاردان مهدی صالحی حسین کلاته -
Open Access Article
266 - The Investigation of Audit- Client Relationship and Relevant Problems in the Iran Audit Environment
Ahmad Khodamipour Kazem Alipour Sarmast -
Open Access Article
267 - بررسی عوامل موثر بر تجدید ارائه سود هر سهم
فرزانه حیدر پور حسن ازوجی -
Open Access Article
268 - The Effect of Auditing Quality on Companies' Value Added with Emphasis on the Mediating Role of Social Responsibility
نویدرضا نمازی حسن اسماعیل پور -
Open Access Article
269 - The Factors Affecting on the Auditor's Opinion than Going Concern
Mojtaba Safi Pour Afshar Ahmad Sadegh Soltani Nejad Ebrahim Soltani Nejad -
Open Access Article
270 - رابطه بین فرهنگ سازمانی و تعهد کاری حسابرسان
بهمن بنی مهد امیر نجاتی -
Open Access Article
271 - تأثیر تخصص در صنعت، دوره تصدی حسابرسی و استقلال حسابرس بر ریزش قیمت سهام
رویا دارابی حسن چناری بوکت مرجان محمودی خاتمی -
Open Access Article
272 - ارزیابی و ارائه الگوی شناسایی خطرحسابرسی مبتنی بر ویژگی های بنیادین شرکت ها
محمد امین زکی زاده فرزین رضایی ایرج نوروش -
Open Access Article
273 - Detection of Factors Affecting the Ranking of Auditing Firms
Farrokh Boostani Roya Darabi -
Open Access Article
274 - The impact on the timeliness of performance quality of internal audit Independent audit reports
زهره Hajiha آزاده Rafiei -
Open Access Article
275 - ارزیابی سودمندی بندهای گزارش حسابرس مستقل و بازرس قانونی در شفافیت صورت های مالی بانک های تجاری
حسن مدرکیان حسین کرباسی یزدی عباس خوش مهر -
Open Access Article
276 - پیش بینی تغییر حسابرس با استفاده از متغیرهای در ماندگی مالی: رویکرد داده کاوی
حسین اعتمادی سلمان لطفی -
Open Access Article
277 - الگوی رویکرد حسابداران و حسابرسان به استانداردهای حسابداری و تأثیر آن بر کیفیت اطلاعات حسابداری
قاسم بولو یحیی حساس یگانه فریدون رهنمای رود پشتی شهرام چهار محالی -
Open Access Article
278 - The Impact of the Risk Committee on the Quality Financial Reporting and Auditing Fees
Saeed Omidi Kordsholi Mohammad reza Pajoohi -
Open Access Article
279 - Administrative barriers to the development of operational audit point of view of management audit institutions in Iran
کیهان Maham فرزانه Heidarpor S.A Hoseini -
Open Access Article
280 - نسبتهای سودآوری و ویژگیهای مودیان در سیستم حسابرسی مالیات بر ارزشافزوده مبتنی بر ریسک
محمد اسماعیل خباز زاده آزیتا جهانشاد -
Open Access Article
281 - 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
282 - رابطه بکارگیری حسابرس متخصص صنعت و ریسک پذیری شرکت با توجه به اثر تعدیل کنندگی سرمایهگذاران نهادی
مهدی صفری گرایلی -
Open Access Article
283 - The Effect of Auditor Selection on the quality of Financial Reporting
Mohammad Hosein Fatheh Elahe Bagheri Meysam Jafaripour -
Open Access Article
284 - The Moderating Effect of Auditor's Reputation on the Relationship between Audit Fee and the Incidence of Accounting Misstatements
Hassan Yari Rafik baghomian -
Open Access Article
285 - An Analysis of Auditors Capability on Fraud Detection Using the Planned Behavior Theory Perspective: the Impact of Auditors Experience and Personality Type with Respect to the Role of Professional Skepticism
Leila Alizadegan Mahmoud Samadi Largani Mohsen Imeni -
Open Access Article
286 - Developing a Model for Audit Documentation Quality based on Grounded Theory Approach
زهرا حمصیان کاشانی زهره حاجیها حسین جهانگیرنیا رضا غلامی جمکرانی -
Open Access Article
287 - The Determinants of the Timeliness of Interim Financial Statements
Bahman Banimahd Mahtab Toutchi -
Open Access Article
288 - تأثیر ابعاد ریسک بر قیمتگذاری حسابرسی
کاوه آذین فر عباس قدرتی زوارم محمد نوروزی -
Open Access Article
289 - Qualified Audit Opinion and Debt Maturity Structure
Nezam-Oddin Rahimian Esmail Tavakolnia Meisam Karamlou -
Open Access Article
290 - بررسی عدم کاربرد الگوهای حقالزحمه حسابرسی مستقل در برآورد و پیشبینی
فاطمه تلخابی قدرت اله طالب نیا رمضانعلی رویایی -
Open Access Article
291 - تأثیر کاربرد مدل سایمونیک در برآورد چسبندگی حقالزحمههای حسابرسی
reza jameeyi مولود خانقلی -
Open Access Article
292 - 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
293 - تفاوت درک حسابرسان ارشد در دو بخش دولتی و خصوصی حسابرسی از ارزیابی ریسک های حسابرسی در محیط حسابرسی ایران
زهره حاجیها -
Open Access Article
294 - Examine the Pressures and Ethical Dilemmas Availablect in the Audit Conflicont Cost & Quality (A Case Study of Small and Medium-Sized Audit Institutions Trusted Exchange)
مریم رخشی کاوه آذین فر سیدعلی نبوی چاشمی -
Open Access Article
295 - The impact of changes in the residual income and the auditor's term of office
آزیتا Jahanshad SH Avazpur -
Open Access Article
296 - الگویی برای پیشبینی قضاوت حرفهای حسابرسان
چنگیز سلمانی سعید جبارزاده کنگر لویی جمال بحری ثالث عسکر پاک مرام -
Open Access Article
297 - بررسی دلایل تغییر حسابرسان در شرکتهای پذیرفتهشده در بورس اوراق بهادار تهران
علی روحی پیمان ایمان زاده -
Open Access Article
298 - ارتباط بین قدرت مدیرعامل، ویژگیهای کمیته حسابرسی و کیفیت کنترل داخلی
افسانه توانگر حمزه کلایی مهدی اسکافی اصل -
Open Access Article
299 - Auditor Opinion Shopping and Related Party Transactions: Evidence of Tehran Stock Exchange
hasan yari Mahmoud Shahbakhsh Rafik Baghomian -
Open Access Article
300 - 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 -
Open Access Article
301 - تأثیر تعدیل کنندگی کیفیت و تداوم حسابرسی بر رابطه بین ساختار مالکیت و مدیریت سود
امیر علی بندریان ابراهیم وحیدی الیزئی فرامرز مقصودی -
Open Access Article
302 - تفسیر پذیر بودن ماده 148ق.م.م. (هزینه های قابل قبول مالیاتی) در فرآیند حسابرسی مالیاتی به منظور تعیین درآمد مشمول مالیات
شاعر بیابانی مهدی فاضلی -
Open Access Article
303 - 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 -
Open Access Article
304 - 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 -
Open Access Article
305 - ویژگیهای کمیته حسابرسی و تأخیر در گزارش حسابرسی
محمود لاری دشت بیاض مصطفی قناد حسین فکور -
Open Access Article
306 - امکان سنجی استقرار نظام حسابرسی داخلی مبتنی بر ریسک در دانشگاه آزاد اسلامی کشور
عباس پور سعید رحمت اله محمدی پور -
Open Access Article
307 - اثر فرهنگ سازمانی بر اثربخشی حسابرسی عملکرد مدیریت با استفاده از رویکرد معادلات ساختاری
سجاد عبدی پور فرهاد شاه ویسی فرشید خیر الهی علی اصغر طاهر آبادی -
Open Access Article
308 - Decision Making and Policy Influenced by Audit Committee Recommendations and Characteristics
Mostafa Heidari Haratemeh Vahid Araei -
Open Access Article
309 - بررسی تاثیر پیچیدگی و عدم اطمینان محیطی برصحت پیش بینی سود مدیریت با تاکید بر کیفیت حسابرسی به عنوان متغیر میانجی
زینب محمدیان مهدی حیدری پری چالاکی -
Open Access Article
310 - تأثیر ویژگیهای کمیته حسابرسی بر کنترلهای داخلی و مدیریت سود
فاطمه قائمی زهرا مرادی غلامحسین علوی -
Open Access Article
311 - The Effect of Governmental Monetary Policy on the Relationship between Auditing of Financial Statements and Corporate Reputation
محمدرضا پورفخاران قدرت الله طالب نیا حمیدرضا وکیلی فرد فریدون رهنمای رودپشتی -
Open Access Article
312 - Retail investor attention and stock price crash risk: A case study of Tehran Stock Exchange
mohammad nadiri seid sajad miri jalal naderi -
Open Access Article
313 - The Impact of Factors under the Auditor's Control on the Supreme Audit Courtʼs Audit Quality
amin akbari Ahmad Khodamipour omid Pourheidari -
Open Access Article
314 - 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 -
Open Access Article
315 - The Study of the effect of Internal Audit Function Quality on Management Earnings Forecasts Accuracy
Yassaman Khalili davood Hassanpour ابولفضل مومنی یانسری -
Open Access Article
316 - 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 -
Open Access Article
317 - The Impact of Auditor Conservatism and the Uncertainty of Economic Policies on Profit Quality
بهزاد قربانی فرزانه پورطاهر اقدم فریدون رهنما رودپشتی -
Open Access Article
318 - Operating Cash Flow Manipulation and Auditor's Opinion: The Moderator Role of Internal Control and Audit Firms Ranking
Mostafa Ezadpour Ali Mohammad Kordi Fatemeh Tavousi Zahra Heydari Sureshjani -
Open Access Article
319 - The Effect of Managers 'Behavioral Bias on Auditors' Strategies in the Face of Audit Risk
نازنین بشیری منش احسان مداح فهیمه آگاهی -
Open Access Article
320 - Investigating the Effect of Accounting Personnel Quality on Audit Fees and Content of Audit Report
Fariba Maleki Masoumeh Alavi -
Open Access Article
321 - The role of organizational intelligence, spiritual intelligence, and emotional intelligence on auditor's judgment and decision-making in auditing institutions
Zaniar Ahmadi Zahra Pourzamani -
Open Access Article
322 - The Effective Factors on Efficient Audit Committee
یونس امجدیان رضا غلامی جمکرانی -
Open Access Article
323 - Presenting a Pattern of Financial Decision-making based on Management Performance Auditing
Alireza Khojasteh Fereydoon Rahnamy Roodposhti Hashem Nikoo Maram Afsaneh Zamani Moghaddam Ghodratollah Taleb Niya -
Open Access Article
324 - Auditors’ Response to Agency Conflicts in Political Connected Firms
Mohammad Hassani -
Open Access Article
325 - The Effect of Accounting Comparability on Financial Reporting Quality with Emphasis on Audit Quality
Zohreh Hajiha hasan chenari -
Open Access Article
326 - Analysis of IT Level on the Probability of Risk of Filing a Lawsuit against the Auditor with Emphasis on the Role of Audit Quality and Auditor Expertise
علی علی اکبری Seyed Hesam Vaghfi -
Open Access Article
327 - The Effect of the Five Components of Auditors' Personality on Earnings Management
Zahra Karimi ahmad Yaghoobnezhad Mahmud Samadi Largani Mohammad Reza Pourali -
Open Access Article
328 - Moderator Role of Organizational Doubt in Relation to Fraud Detection and Professional Skepticism
امیر شمس -
Open Access Article
329 - Pattern design of data foundation of code of ethics for independent auditors based on a critical perspective in the view of professionals
Mohammad Karimabadi Zohreh Hajiha Hossein Jahangirnia Reza Gholami Jamkarani -
Open Access Article
330 - 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 -
Open Access Article
331 - The Relationship between Ethical Theories and Ethical Behavior in Auditors' Judgments
حسین رجب دری حمیدرضا وکیلی فرد حجت الله سالاری علی امیری -
Open Access Article
332 - 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 -
Open Access Article
333 - The Impact of Potential Litigation Risk Motives arising from Material Errors & Misstatement in Clients’ Financial Reporting on Modified Audit Opinion
محمد حسنی -
Open Access Article
334 - The Relationship between Financial Distress and Earnings Management Regarding the Role of Auditor Size during Recession
majid moradi Mohammad Reza Pourfakharan Masoume naderi -
Open Access Article
335 - The Effect of Ethics and Tenure on the Auditor's Ability to Recognize Accounting Practices
hasan hemati elham bayat Majid Moradi -
Open Access Article
336 - The Rle of Islamic Culture and Auditor's Experience in Mutual Fairness and the Quality of Audit in the Iranian Environment
حسین رضا رمضانی کاوه آذین فر حمیدرضا غلام نیا روشن رضا فلاح -
Open Access Article
337 - Effect of Audit Partner Power Hegemony on the Symptoms of Auditors' Psychodynamic Disorder
Mahdi Ashrafi Mohammadreza Abdoli Hasan Valiyan -
Open Access Article
338 - Effect of Audit Quality on the Relationship Between Audit committee characteristics and financial reporting quality.
Seyed Hossein Nasle Mosavi Ebrahim Enayatpour Shiadeh Arash Azinfar -
Open Access Article
339 - The Relationship between Audit Quality and Stock Price Delay with Moderating Role of Information Asymmetry
Zabiholah Khani Hossein Rajabdorri -
Open Access Article
340 - Investigating of the relationship between liquidity and firms’ ownership concentration whit considering moderating role of corporate governance
shokrollah khajavi GholamReza Rezaei Amir Safaiee -
Open Access Article
341 - Investigating the effect of economic uncertainty on the relationship between comparability of financial statements and the stock price crash riskon Tehran Stock Exchange
Zoheyr Alipourzadeh Alireza Ghanbarzade Mohammad Abbedi Arezo Jabari -
Open Access Article
342 - Presenting the developed model of benish model with emphasis on audit quality fea-tures using neural network, vector machine and random forest
Kiumars Pourgadimi Jamal Bahri Sales Saeed Jabbarzadeh Kangarluei Akbar Zavar Rezaee -
Open Access Article
343 - Meta-analysis of the effect of information disclosure on market reaction
Shiva Zamani Majid Zanjirdar Ali Lalbar -
Open Access Article
344 - A review of foreign researches in the field of auditor independence and audit quality
mehdi khorramabadi -
Open Access Article
345 - Assessing the credibility of auditors using artificial neural network
Asal Bakhshian Forough Heyrani Akram Taftiyan -
Open Access Article
346 - The Quality and Effectiveness of the Proceedings of Official Judicial Experts in the Field of Accounting and Auditing: Causes and Consequences
Seyed Yousef Ahadi Serkani Hoseyn Salehi Mohammad Javad Sheikh -
Open Access Article
347 - Presentation of a Knowledge Sharing Model Using a Knowledge Management Approach (Case Study: Audit Institutes in Tehran City)
Khodakaram Ansari Allah Karam Salehi Houshang Amiri -
Open Access Article
348 - 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
349 - Investigating the effect of audit opinion & quality in the relationship between financial reporting complexity and audit delay
Mohammad Ali Sari -
Open Access Article
350 - 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
351 - Surveying the Impact of Audit Committee Characteristics and Social Responsibilities on Disclosure Quality
kasra haghsetan Alireza Azimisani -
Open Access Article
352 - Job Exploitation and Knowledge Hiding: Evidence of Private Sector of the Auditing Profession
mohammadreza shams bidhendi majid bemani samaneh refahibakhsh -
Open Access Article
353 - 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 -
Open Access Article
354 - Investigating the effect of the auditor’s turnover intentions on audit quality, unethical decisions and audit performance
Mahdi Filsaraei Reza Safaei -
Open Access Article
355 - 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
356 - Planned Model Efficacy on Auditing Quality with Emphasis on Female Auditors’ Behavior Norms and Cultural Identity
Bahareh Azami Hamzeh Mohammadi Khoshoui Rahman Saedi -
Open Access Article
357 - Audit committee power and audit seeking: The moderating role of CEO narcissism
Zinat keramati moez -
Open Access Article
358 - 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
359 - Identifying the factors affecting the validity of taxable income declared by companies based on the implementation of comprehensive tax plan operations
Ali Asghar Mottaghi Nabi Najafi Ahmad Mohammadi -
Open Access Article
360 - Analyzing the role of auditors' moral intelligence in the tendency to blow the whistle
Hosin Alidadi farzad asayesh -
Open Access Article
361 - Design and validation of the taxpayer selection model in the audit based on the expansion of social development and risk for the value added tax system in medium risk companies.
ardeshir bovard Ali Esamailzadeh mogry نگار خسروی پور فرزانه حیدر پور -
Open Access Article
362 - Investigating the relationship between the failure of financial statement audits and the contagion effect of audit quality reduction
Anahita Zandi -
Open Access Article
363 - Female directors, financial reporting quality and audit fees
Ghasem Ghasemi -
Open Access Article
364 - 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 -
Open Access Article
365 - Investigating the role of auditors' professional ethics in the impact of auditors' social capital on the strategy of interaction with client
Mohammad Masoudi moghadam Ghodratollah Talebnia -
Open Access Article
366 - 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 -
Open Access Article
367 - بررسی تاثیر ویژگیهای کمیته حسابرسی و مسئولیتهای اجتماعی بر کیفیت افشا
kasra hagsetan Alireza Azimisani