List of Articles کیفیت حسابرسی مستقل Open Access Article Abstract Page Full-Text 1 - 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 10.71907/sebba.2024.2308-1126 Open Access Article Abstract Page Full-Text 2 - Analyzing the Effect of Auditor Gender on Audit Quality Seyed Hossein Alavi Tabari Vida Mojtahedzadeh Naghmeh Bakhtiaeri