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Open Access Article
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
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
3 - The Impact of Audit Committee on the Relationship between Financial Reporting Readability and Specific Volatility of Stock Returns
Abdolrasoul Rahmanian Koushkaki Ali Akbar Alahyari Kamal Bagherzadeh Houshmandi Mehdi Mehravar -
Open Access Article
4 - 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
5 - 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
6 - 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
7 - Reasons for Dysfunctional Audit Behavior in Implementing Business Processes
Sahar Jabbari -
Open Access Article
8 - Characteristics of the audit committee and auditor opinion shopping
Kazem Shamsadini Ahmadsadegh Soltaninejad Hamze Zade Deh Balaei -
Open Access Article
9 - The optimal choice of futures scenarios auditing profession with grounded theory approach
امیرحسین بهرامیان Bizhan Abedini Mohammad Hossein Ranjbar Faegh Ahmadi -
Open Access Article
10 - Introduction and Testing of the Application of a Risk-Based Model in Operational Auditing
H. R. Vakilifard M. Salahinejad -
Open Access Article
11 - 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
12 - Effectiveness of Independent Auditing in Public Sector as the Latest of Accountability Loop
shokrollah khajavi golamreza rezaee rogayeh kasavarz moyadee -
Open Access Article
13 - Continuing the Patterns and Framework for Evaluation and Audit of Academic Research:Conceptual Approach
jafar torkzadeh mehdi sadeghian sourki reza aghili -
Open Access Article
14 - Identify barriers to computer audit in Iranian public organizations (Case Study: Corporate Audit)
Kulthum Safara Mohammad Reza kabaran Zadeh Ghadim -
Open Access Article
15 - 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
16 - The Relationship Between CEO's Duality And Audit Fees
Omid Farhad Touski -
Open Access Article
17 - Activating the Role of Audit Committees and Boards of Directors in Restricting Earnings Management Practices: A Perspective of Auditors in Jordan
M. Abdullah al Momani M. Ibrahim Obeidat -
Open Access Article
18 - 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
19 - Designing a performance evaluation model for audit institutions' personnel based on Grounded Theory
Mahmoud Kia Javad Rezazadeh hossein kazemi -
Open Access Article
20 - 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
21 - 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
22 - 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
23 - 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
24 - 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
25 - The impact of corporate governance on Client acceptance decisions and audit fees
Yahya H. Yeganeh Iman Dadashi -
Open Access Article
26 - 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
27 - the relationship between audit report quality and audit fees of accepted companies in Tehran Stock Exchange
فاطمه داروغه حضرتی زهرا پهلوان -
Open Access Article
28 - Social Capital & Auditor's Independence: Professionalism Approach
javad bakhtiari zahra pourzamani Ramazanali royaee -
Open Access Article
29 - Investigating Individual Characteristics Affecting of Auditors’ Professional Skepticism
Seyyed Hossein Hosseini Hashem Nikoomaram Ali Akbar Rezaei -
Open Access Article
30 - 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
31 - Investigating the Impact of Professional ethics on Auditor's Professional skepticism
Hamid Birjandi Ahmad Khodamipour Omid Pourheidari -
Open Access Article
32 - Earnings Management and Audit Opinion: Evidences of Private Audit Firms
بهمن بنی مهد یحیی حساس یگانه نرگس یزدانیان -
Open Access Article
33 - The Investigation on Relationship between Auditors' Professional Maturity and Their Perception of Auditee Risks
زهره حاجیها -
Open Access Article
34 - Relationship between Audit quality and Industry type
رمضانعلی رویایی کاوه آذین فر -
Open Access Article
35 - 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
36 - The relationship between Skepticism Indexes and Audit Quality
احمد یعقوب نژاد رمضانعلی رویایی کاوه آذین فر -
Open Access Article
37 - Auditor style and comparability of financial statements
Fryidoon Rahnamay Roodposhti Hamidreza Vakili Fard Fazllolah Lak Abdolreza Mohseni -
Open Access Article
38 - The Evaluation Overreaction of Investors Toward Going Concern (GC) & Going Concern Withdrawal (GCW) Audit Reports
محمدرضا رستمی نازنین حکیمی فر -
Open Access Article
39 - 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
40 - 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
41 - The investigation of relationship between emotional intelligence and analytic intelligence with performance auditors
Zohreh Hajiha Jamal molla soltani -
Open Access Article
42 - Effect of Audit Fee on Audit Opinion
بهمن بنی مهد مهدی مرادزاده فرد مهدی زینالی -
Open Access Article
43 - Investigation of the Association between Z’Altmans Bankruptcy Index and Auditor Change
دکتر بهمن بنی مهد رضا اکبری -
Open Access Article
44 - 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
45 - 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
46 - 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
47 - The Impact of the level of earning management and audit fees an evidence from ISE
فاطمه داروغه حضرتی زهرا پهلوان -
Open Access Article
48 - The Impact of Investor Protection on the Relationship between Capitalized Development Costs and Audit Fees
Azin Shahmohammad Zahra Pourzamani -
Open Access Article
49 - Audit quality and Market value of corporate cash holdings
Mehdi Safari Gerayli Fariba Dehghan -
Open Access Article
50 - 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
51 - Impact of Audit committee on the Companies Information Environment
Hossien Fakhari Yaser Rezaei Pitenoei -
Open Access Article
52 - 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
53 - Surveying the effect of auditor type on the value relevance of earnings in the accepted company in Tehran Stock Exchange
مهدی بهارمقدم زینب یزدی سمیه یزدی -
Open Access Article
54 - Investigation and Recognition of the Effective Factors of Application Continuous Auditing Based on Internal Auditing
Zohreh Hajiha -
Open Access Article
55 - Study for Value-Added Role of Internal Audit
احمد مدرس محمدعلی بیداری -
Open Access Article
56 - 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
57 - The Impact of Corporate Governance on Independent Auditor's Opinion
Y. Hassas Yeganeh I. Dadashi -
Open Access Article
58 - Forecasting the Type of Audit Opinions: A Data Mining Approach
محمدحسین ستایش فهیمه ابراهیمی سیدمجتبی سیف مهدی ساریخانی -
Open Access Article
59 - Examining and explaining the relationship between internal audit and profit management
omran bamari mohammadreza shoorvarzi zahra noori -
Open Access Article
60 - An Evaluation of Implementing Revised ISA 700 in Reducing Audit Expectations Gap
هاشم نیکومرام فریدون رهنمای رودپشتی علی اکبر نونهال نهر -
Open Access Article
61 - The effect of external auditor report paragraph on transparency of financial reports
رویا دارابی عاطفه رضائی جعفری -
Open Access Article
62 - Developing an audit culture model with a Grounded Theory Approach
Masoud Sadeghi forough heyrani akram taftiyan -
Open Access Article
63 - 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
64 - Investigating the Periodic Cognitive Biorhythmic Cycle Theory in Auditor Information Foraging Behavior
mohamadhosein sangani Mohammadreza Abdoli Hasan Valiyan -
Open Access Article
65 - The Relationship between Accounting Conservatism & Corporate Governance
مهدی مرادزاده فرد بهمن بنی مهد مهدی دیندار یزدی -
Open Access Article
66 - 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
67 - Meta-analysis of Audit Committee Independence and Financial Reporting Quality
Ameneh Bazrafshan Rezvan Hejazi Ali Rahmani Susan Bastani -
Open Access Article
68 - 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
69 - 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
70 - 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
71 - Social TiesTheory and Audit Quality : Experimental Evidence of Tehran Stock Exchange
gholamali Movahedi Asl Mehdi Moradzadeh fard Hamid Ahmadzadeh -
Open Access Article
72 - 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
73 - The Detection of Financial Statements Fraud According To Audit Report of Financial Statments
Mehdi Rezaie Mahdi Nazemi Ardakani Alireza Naser Sadrabadi -
Open Access Article
74 - 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
75 - 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
76 - 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
77 - 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
78 - 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
79 - Auditor's Personality Types and Their Adherence to Code of Professional Ethics
Petro Sepehri Keyhan Azadi M. Reza Vatanparast Bahman Akbari -
Open Access Article
80 - Masculity (Feminism) and Auditing CPA of Iran
دکتر محمد رضا عبدلی -
Open Access Article
81 - Machiavellianism and Cultural Values of Accounting
بهمن بنی مهد مهدی مراد زاده فرد معصومه اردکانی -
Open Access Article
82 - The Impact of Digitalization on Public Sector Audit
Zahra Abdoli Abatari ehsan kamali amin rostami Arezoo Aghaie chadegani -
Open Access Article
83 - 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
84 - 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
85 - Analyzing the Effective of Internal Auditors Voice in Environmental Performance Disclosure
Abdolahe Hasanpoor Darzi Zahra Poorzamani Hamidreza Vakilifard Azita Jahanshad -
Open Access Article
86 - Classifying Gas Companies for HSE Performance Using MADM Technique
Nabiollah Mansouri Shabnam Azimi Hosseini -
Open Access Article
87 - Designing an algorithm regarding energy auditing software guideline for residential buildings
Mojtaba Rezaeian Bajgiran Mohsen Kahrom -
Open Access Article
88 - 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
89 - 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
90 - Designing a model for identifying auditors' stress triggers
asgar amiri nader rezaei asgar pakmaram Rasoul ABDI -
Open Access Article
91 - 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
92 - 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
93 - 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
94 - 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
95 - Developing a model of abnormal audit report lag: origins and consequences
amir yalfani iraj noravesh ghodrat alah talebniya ezat allah asgharizadeh -
Open Access Article
96 - Using data mining techniques to measure tax risk of value added taxes
Mohammad Masihi Ahmad Yaghoobnejad Amirreza Keyghobadi Taghi Torabi -
Open Access Article
97 - Estimation of Greenhouse Gas Reduction Potential by Optimizing Energy Consumption in Office Building in Tehran Using Energy Plus Software
Saeed Shajari Azita Behbahaninia Ashkan Ebdali Susan -
Open Access Article
98 - Position of Software Analysis in Energy Auditing in Buildings
Majid Abbaspour Mojtaba Rezaeian Bajgiran -
Open Access Article
99 - Evaluation and comparative compare PTW system performance in an offshore oil platform
Hossein Mirderikvand Parvin Nassiri Nabiollah Mansouri -
Open Access Article
100 - software analysis state in auditing energy in buildings
majid Abbaspour mojtaba Rezaian Bajgiran -
Open Access Article
101 - Jurisprudence and legal review of compliance The principle of eligibility in document registration with the Quranic approach
Akhtar Barkhori mehni mohammad safa mehdi bahremand -
Open Access Article
102 - The Effect of Moral Equality on Auditors' Ethical Behavior: The Moderating Role of Religiosity
Majid Moradi Sara Eghbal -
Open Access Article
103 - 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
104 - 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
105 - 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
106 - 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
107 - 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
108 - A Study of the Effect of Professional Maturityand Job Satisfaction of Auditorson Organizational Commitment
Mohammadreza Abbasi Astamal Mohammad Marefat -
Open Access Article
109 - 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
110 - 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
111 - A New Combinational Model for the Audit Qualityand Sensitivity Analysis of Its Effective Criteria
Ali Lalbar Majid Zanjirdar Fatemeh Varvani Farahi -
Open Access Article
112 - 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
113 - 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
114 - 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
115 - The Effect of Corporation Performance onthe Correlation between Auditor's Professional Judgment and Fraud Detection
Mohammadreza Abbasi Astamal Hossein Rastkar Rezaei -
Open Access Article
116 - 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
117 - 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
118 - 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
119 - 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
120 - 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
121 - Examining the Effect of the Type of Audit Report on Investors' Behavior
Fatemeh Safari Fereydun Rahnama Roodposhti Hamdreza Vakilifard Ghodratollah Talebnia -
Open Access Article
122 - 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
123 - Organizational capital and company auditor selection
Mohsen Khaniyan Reza Gholamijamkarani -
Open Access Article
124 - 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
125 - The Effect of Leadership Power of Client CFO on Auditor Advocacy Attitude
Behrooz Badpa sohrab osta -
Open Access Article
126 - Investigating the Effect of Self-Control Learning Strategies on Financial Fraud Risk Assessment
reza nematikoshteli -
Open Access Article
127 - Investor Sentiment, Misstatements, and Auditor Behavior
Faegh Ahmadi amirhossein jamali mohammad hadi hosseini sarani -
Open Access Article
128 - 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
129 - 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
130 - Investigating Ethical Factors Affecting Internal Audit Reporting Decisions
zahra honarmandi seyedeh zahra mousavi Samira Zarei -
Open Access Article
131 - Scope of Theory of Planned Behavior and Whistle-Blowing Tendency
Vahid Bekhradi Nasab -
Open Access Article
132 - 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
133 - 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
134 - 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
135 - 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
136 - 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
137 - 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
138 - 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
139 - Examining the effect of Organizational Atmosphere on Audit Quality, Unethical Decisions and Audit Performance
mahdi filsaraei -
Open Access Article
140 - The optimal pattern of interactions between auditors and Clients in gathering evidence
Aboalfazl Radsaeed Negar Khosravi Pour Ali Esmaeilzadeh Magharri -
Open Access Article
141 - The Impact of Role Stress on Job Outcomes in Auditing Profession: With the Mediating Effect of Job Burnout, Psychological Well-Being, Mental Vitality and Flexibility
Mohammad Nazaripour Babak Zakizadeh -
Open Access Article
142 - The Relationship of Emotional Intelligence with Auditors' Performance
marziyhe maleki Rahman saedi -
Open Access Article
143 - Design and Development of a serious computerized musical serious game to improve the components of attention in both auditory and visual aspects of children with attention deficit-hyperactivity disorder: A case study
reyhaneh panahifar zohreh rafezi Hossein Eskandari -
Open Access Article
144 - The Impact of Audit Quality on Earnings Management: An Experimental Study with Evidence from IPO
Maryam Akbaryan Fard Hamidreza Vakilifard Hashem Nikoumaram -
Open Access Article
145 - Surplus Free Cash Flow and Earnings Management: The Moderating Role of Auditor Size
Ahmad Abdollahi Yasser Rezaei Pitenoei -
Open Access Article
146 - To study the effect of audit market concentration on auditors' job stress and audit quality of Tehran Stock Exchange (TSE) Listed Companies
Farhan Bengoriz narges Khosravipoor Nurooz Noroolahzadeh -
Open Access Article
147 - Management Demographic Characteristics, Auditor Choice and Earnings Quality: Empirical Evidence from Iran
Mehdi Safari Gerayli Davood Hassanpour Hasan Valiyan -
Open Access Article
148 - Decline of Auditor's Financial Bias in Decision making by Professionalism in Auditing: Rough Set Analysis
Jamal Jafari chashmi Mohammadreza Abdoli Hasan Valiyan -
Open Access Article
149 - Optimization of auditing strategies in companies listed on the Tehran Stock Exchange
Sajjad Azizi Barani Rasoul Abdi Nader Rezaei Asgar Pakmaram -
Open Access Article
150 - Moderating effect of managerial ability in the relationship between Corporate governance features and financial distress likelihood: (PLS Approach)
Elham Eghbali Ali Asghar Anvary Rostamy Farhad Hanifi -
Open Access Article
151 - Partial Least Squares Analysis to Measure the Impact of Pygmalion Financial Components
Ali Akbar Nazarpour Abdul Karim Moghadam Ghasem Rekabdar -
Open Access Article
152 - Identify and Rank the Factors Affecting Accounting and Auditing Ethics based on Multi-Criteria Decision Making Methods
Hamidreza Abasi Farzaneh Heidarpoor Azita Jahanshad -
Open Access Article
153 - Investigating the Relationships between Managerial Abilities, Financial Distress and Auditing Fees in Companies Listed on the Tehran Stock Exchange
Ahmad Emami Zahra Lashgari Ali Esmeilzadeh Moghari -
Open Access Article
154 - Meta-analysis of auditor characteristics and profit quality (Considering auditor characteristics indicators)
parisa mohammadrahimi Mojgan Safa Majid Zanjirdar Hossein Jahangirnia -
Open Access Article
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209 - Designing a model for auditors' professional judgment by emphasizing their personality traits with a hybrid approach
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254 - Investigating the Effect of Cognitive Styles on Auditors'Ability to Detect Fraud
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255 - Providing a model to measure the credibility of auditors
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Open Access Article
262 - the Relationship Between Type of Auditor and Type of Audit Report with Earnings Management Index
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265 - Modeling of Audit Production Efficiency based on the Business Risk Audit Approach
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266 - The Relation between Corporate Social Responsibility (CSR), Accounting Information Quality and Auditor’s Report
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267 - The Role and Importance ofIncreasingDisclosures Audit Reportinthe Decisions of Professional and Non-professional Investors with Fuzzy Delphi Approach
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271 - Evaluating the Criteria of Professional Conduct in the Independent Audit Quality Profession
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Open Access Article
281 - The Effect of Auditor Selection on the quality of Financial Reporting
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282 - The Moderating Effect of Auditor's Reputation on the Relationship between Audit Fee and the Incidence of Accounting Misstatements
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Open Access Article
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Open Access Article
288 - 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)
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Open Access Article
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Open Access Article
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Open Access Article
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Open Access Article
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Open Access Article
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Open Access Article
295 - The Effect of Governmental Monetary Policy on the Relationship between Auditing of Financial Statements and Corporate Reputation
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Open Access Article
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Open Access Article
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نازنین بشیری منش احسان مداح فهیمه آگاهی -
Open Access Article
305 - Investigating the Effect of Accounting Personnel Quality on Audit Fees and Content of Audit Report
Fariba Maleki Masoumeh Alavi -
Open Access Article
306 - 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
307 - The Effective Factors on Efficient Audit Committee
یونس امجدیان رضا غلامی جمکرانی -
Open Access Article
308 - 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
309 - Auditors’ Response to Agency Conflicts in Political Connected Firms
Mohammad Hassani -
Open Access Article
310 - Presenting the developed model of Benish model with emphasis on the special characteristics of the company using neural network, vector machine and random forest
Kiumars Pourgadimi Saeed jabbarzadeh Kangarloui Jamal Bahri Sales -
Open Access Article
311 - The Effect of Accounting Comparability on Financial Reporting Quality with Emphasis on Audit Quality
Zohreh Hajiha hasan chenari -
Open Access Article
312 - 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
313 - 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
314 - Moderator Role of Organizational Doubt in Relation to Fraud Detection and Professional Skepticism
امیر شمس -
Open Access Article
315 - 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
316 - 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
317 - 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
318 - 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
319 - 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
320 - 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
321 - The Effect of Ethics and Tenure on the Auditor's Ability to Recognize Accounting Practices
hasan hemati elham bayat Majid Moradi -
Open Access Article
322 - 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
323 - Effect of Audit Partner Power Hegemony on the Symptoms of Auditors' Psychodynamic Disorder
Mahdi Ashrafi Mohammadreza Abdoli Hasan Valiyan -
Open Access Article
324 - 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
325 - Auditor rotation, disclosure of key audit issues and financial reporting quality
zohreh hajiha heidar alizadeh -
Open Access Article
326 - 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
327 - The Relationship between Audit Quality and Stock Price Delay with Moderating Role of Information Asymmetry
Zabiholah Khani Hossein Rajabdorri -
Open Access Article
328 - 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
329 - 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
330 - 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
331 - Meta-analysis of the effect of information disclosure on market reaction
Shiva Zamani Majid Zanjirdar Ali Lalbar -
Open Access Article
332 - A review of foreign researches in the field of auditor independence and audit quality
mehdi khorramabadi -
Open Access Article
333 - Assessing the credibility of auditors using artificial neural network
Asal Bakhshian Forough Heyrani Akram Taftiyan -
Open Access Article
334 - 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 -
Open Access Article
335 - 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
336 - 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
337 - The influence of auditory perception in measurement of blood pressure among specialist physicians
saeid Nazmi Davoud Karimi -
Open Access Article
338 - 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
339 - Investigating the effect of audit opinion & quality in the relationship between financial reporting complexity and audit delay
Mohammad Ali Sari -
Open Access Article
340 - 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
341 - 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
342 - Presenting model audit report credibility: A qualitative approach
Masoud Kiani Deh Kiani Ali Jafari Maryam Farhadi -
Open Access Article
343 - Determination of Audit Fees Using Support Vector Machine: Evidence from the Tehran Stock Market
Arezoo Memarimoghadam Mohammadhamed Khanmohammadi Mohammad Hassani -
Open Access Article
344 - Surveying the Impact of Audit Committee Characteristics and Social Responsibilities on Disclosure Quality
kasra haghsetan Alireza Azimisani -
Open Access Article
345 - Comparison of integrated indexes of visual-auditory performance in students with hyperactivity, attention deficit and attention deficit- hyperactivity disorder
najme rahmani Kolangarani nimtaj sayah siyari -
Open Access Article
346 - Comparative study of Sensitivity to Punishment and Sensitivity to Reward and Affective Neuroscience Personality based on the girl adolescents psychopathological dimensions
Karim Babayi emrah tajoddini jale aminzade -
Open Access Article
347 - Job Exploitation and Knowledge Hiding: Evidence of Private Sector of the Auditing Profession
mohammadreza shams bidhendi majid bemani samaneh refahibakhsh -
Open Access Article
348 - 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
349 - The Effect of Financial Reporting Quality on the Relationship between Stock Price Crash Risk and Risk of litigation against the auditor
Samaneh Honar Esmaeil Akhlaghi Yazdi Nezhad -
Open Access Article
350 - Examining the Relationship Between Audit Quality and Risk Taking in Value Creation: The Role of Company Size as a Mediator
Hossein Nourani Razieh Jahandari -
Open Access Article
351 - 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
352 - Investigating the effect of the auditor’s turnover intentions on audit quality, unethical decisions and audit performance
Mahdi Filsaraei Reza Safaei -
Open Access Article
353 - 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
354 - Validation a conceptual model of auditor narcissism: Structural equations modeling approach
Mehdi Alinezhad Sarokolaei Maesumeh Pashazadeh Kahaq Ahmad Mohammadi Younes Badavar Nahandi -
Open Access Article
355 - 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
356 - Examining the Moderating Role of the Quality of Financial Audits and Sustainability Assurance on the Relationship between Environmental, Social, and Governance Factors and the Payment and Growth of Company Dividends: Evidence from Iran
Anahita Zandi Fereydoon Rahnama Roodposhti -
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 - 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
361 - Investigating the relationship between the failure of financial statement audits and the contagion effect of audit quality reduction
Anahita Zandi -
Open Access Article
362 - Female directors, financial reporting quality and audit fees
Ghasem Ghasemi -
Open Access Article
363 - 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
364 - Developing the speaking ability of Iranian EFL learners via auditory input-enhancement
Mehrdad Rezaee -
Open Access Article
365 - Designing a process risk identification model in economic enterprises with an organizational monitoring approach
Hedayatolla faraji حسین ایزدی Mohammad Reza Pourfakharan -
Open Access Article
366 - 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
367 - The effectiveness of teaching cognitive listening games on the phonology of dyslexic Students
marzyah zeini Saeed Rezaei Anbar Shokri Mohammad Balouchi Anaraki -
Open Access Article
368 - Post Audit Analysis of a Groundwater Level Prediction with actual field data (Case Study: Haji Abad Aquifer)
Fardin Boustani -
Open Access Article
369 - A Scientific Framework of Automated Accounting and Auditing on the Blockchain Technology Platform
Payam Noori Doabi Fraydoon Rahnamay Roodposhti hamidreza kordlouie Hamshem Nikoomaram Ghodratolah Taleb Nia -
Open Access Article
370 - 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
371 - Explaining the auditor's understanding of the responsibility against the detection of fraud from a liberal and conservative point of view
Seyed Alireza Razi Bahram Hemmati Maryam gavara
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