-
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 - 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
17 - 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
18 - Designing a performance evaluation model for audit institutions' personnel based on Grounded Theory
Mahmoud Kia Javad Rezazadeh hossein kazemi -
Open Access Article
19 - 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
20 - 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
21 - 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
22 - 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
23 - 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
24 - The impact of corporate governance on Client acceptance decisions and audit fees
Yahya H. Yeganeh Iman Dadashi -
Open Access Article
25 - 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
26 - the relationship between audit report quality and audit fees of accepted companies in Tehran Stock Exchange
فاطمه داروغه حضرتی زهرا پهلوان -
Open Access Article
27 - Social Capital & Auditor's Independence: Professionalism Approach
javad bakhtiari zahra pourzamani Ramazanali royaee -
Open Access Article
28 - Investigating Individual Characteristics Affecting of Auditors’ Professional Skepticism
Seyyed Hossein Hosseini Hashem Nikoomaram Ali Akbar Rezaei -
Open Access Article
29 - 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
30 - Investigating the Impact of Professional ethics on Auditor's Professional skepticism
Hamid Birjandi Ahmad Khodamipour Omid Pourheidari -
Open Access Article
31 - Earnings Management and Audit Opinion: Evidences of Private Audit Firms
بهمن بنی مهد یحیی حساس یگانه نرگس یزدانیان -
Open Access Article
32 - The Investigation on Relationship between Auditors' Professional Maturity and Their Perception of Auditee Risks
زهره حاجیها -
Open Access Article
33 - Relationship between Audit quality and Industry type
رمضانعلی رویایی کاوه آذین فر -
Open Access Article
34 - 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
35 - The relationship between Skepticism Indexes and Audit Quality
احمد یعقوب نژاد رمضانعلی رویایی کاوه آذین فر -
Open Access Article
36 - Auditor style and comparability of financial statements
Fryidoon Rahnamay Roodposhti Hamidreza Vakili Fard Fazllolah Lak Abdolreza Mohseni -
Open Access Article
37 - The Evaluation Overreaction of Investors Toward Going Concern (GC) & Going Concern Withdrawal (GCW) Audit Reports
محمدرضا رستمی نازنین حکیمی فر -
Open Access Article
38 - 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
39 - 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
40 - The investigation of relationship between emotional intelligence and analytic intelligence with performance auditors
Zohreh Hajiha Jamal molla soltani -
Open Access Article
41 - Effect of Audit Fee on Audit Opinion
بهمن بنی مهد مهدی مرادزاده فرد مهدی زینالی -
Open Access Article
42 - Investigation of the Association between Z’Altmans Bankruptcy Index and Auditor Change
دکتر بهمن بنی مهد رضا اکبری -
Open Access Article
43 - 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
44 - 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
45 - 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
46 - The Impact of the level of earning management and audit fees an evidence from ISE
فاطمه داروغه حضرتی زهرا پهلوان -
Open Access Article
47 - The Impact of Investor Protection on the Relationship between Capitalized Development Costs and Audit Fees
Azin Shahmohammad Zahra Pourzamani -
Open Access Article
48 - Audit quality and Market value of corporate cash holdings
Mehdi Safari Gerayli Fariba Dehghan -
Open Access Article
49 - 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
50 - Impact of Audit committee on the Companies Information Environment
Hossien Fakhari Yaser Rezaei Pitenoei -
Open Access Article
51 - 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
52 - 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
53 - Investigation and Recognition of the Effective Factors of Application Continuous Auditing Based on Internal Auditing
Zohreh Hajiha -
Open Access Article
54 - Study for Value-Added Role of Internal Audit
احمد مدرس محمدعلی بیداری -
Open Access Article
55 - 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
56 - The Impact of Corporate Governance on Independent Auditor's Opinion
Y. Hassas Yeganeh I. Dadashi -
Open Access Article
57 - Forecasting the Type of Audit Opinions: A Data Mining Approach
محمدحسین ستایش فهیمه ابراهیمی سیدمجتبی سیف مهدی ساریخانی -
Open Access Article
58 - Examining and explaining the relationship between internal audit and profit management
omran bamari mohammadreza shoorvarzi zahra noori -
Open Access Article
59 - An Evaluation of Implementing Revised ISA 700 in Reducing Audit Expectations Gap
هاشم نیکومرام فریدون رهنمای رودپشتی علی اکبر نونهال نهر -
Open Access Article
60 - The effect of external auditor report paragraph on transparency of financial reports
رویا دارابی عاطفه رضائی جعفری -
Open Access Article
61 - Developing an audit culture model with a Grounded Theory Approach
Masoud Sadeghi forough heyrani akram taftiyan -
Open Access Article
62 - 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
63 - Investigating the Periodic Cognitive Biorhythmic Cycle Theory in Auditor Information Foraging Behavior
mohamadhosein sangani Mohammadreza Abdoli Hasan Valiyan -
Open Access Article
64 - The Relationship between Accounting Conservatism & Corporate Governance
مهدی مرادزاده فرد بهمن بنی مهد مهدی دیندار یزدی -
Open Access Article
65 - 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
66 - Meta-analysis of Audit Committee Independence and Financial Reporting Quality
Ameneh Bazrafshan Rezvan Hejazi Ali Rahmani Susan Bastani -
Open Access Article
67 - 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
68 - 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
69 - 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
70 - Social TiesTheory and Audit Quality : Experimental Evidence of Tehran Stock Exchange
gholamali Movahedi Asl Mehdi Moradzadeh fard Hamid Ahmadzadeh -
Open Access Article
71 - 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
72 - The Detection of Financial Statements Fraud According To Audit Report of Financial Statments
Mehdi Rezaie Mahdi Nazemi Ardakani Alireza Naser Sadrabadi -
Open Access Article
73 - 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
74 - 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
75 - 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
76 - 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
77 - 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
78 - Auditor's Personality Types and Their Adherence to Code of Professional Ethics
Petro Sepehri Keyhan Azadi M. Reza Vatanparast Bahman Akbari -
Open Access Article
79 - Masculity (Feminism) and Auditing CPA of Iran
دکتر محمد رضا عبدلی -
Open Access Article
80 - Machiavellianism and Cultural Values of Accounting
بهمن بنی مهد مهدی مراد زاده فرد معصومه اردکانی -
Open Access Article
81 - The Impact of Digitalization on Public Sector Audit
Zahra Abdoli Abatari ehsan kamali amin rostami Arezoo Aghaie chadegani -
Open Access Article
82 - 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
83 - 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
84 - Analyzing the Effective of Internal Auditors Voice in Environmental Performance Disclosure
Abdolahe Hasanpoor Darzi Zahra Poorzamani Hamidreza Vakilifard Azita Jahanshad -
Open Access Article
85 - Classifying Gas Companies for HSE Performance Using MADM Technique
Nabiollah Mansouri Shabnam Azimi Hosseini -
Open Access Article
86 - Designing an algorithm regarding energy auditing software guideline for residential buildings
Mojtaba Rezaeian Bajgiran Mohsen Kahrom -
Open Access Article
87 - 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
88 - 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
89 - Designing a model for identifying auditors' stress triggers
asgar amiri nader rezaei asgar pakmaram Rasoul ABDI -
Open Access Article
90 - 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
91 - 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
92 - 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
93 - 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
94 - Developing a model of abnormal audit report lag: origins and consequences
amir yalfani iraj noravesh ghodrat alah talebniya ezat allah asgharizadeh -
Open Access Article
95 - Using data mining techniques to measure tax risk of value added taxes
Mohammad Masihi Ahmad Yaghoobnejad Amirreza Keyghobadi Taghi Torabi -
Open Access Article
96 - 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
97 - Position of Software Analysis in Energy Auditing in Buildings
Majid Abbaspour Mojtaba Rezaeian Bajgiran -
Open Access Article
98 - Evaluation and comparative compare PTW system performance in an offshore oil platform
Hossein Mirderikvand Parvin Nassiri Nabiollah Mansouri -
Open Access Article
99 - software analysis state in auditing energy in buildings
majid Abbaspour mojtaba Rezaian Bajgiran -
Open Access Article
100 - 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
101 - The Effect of Moral Equality on Auditors' Ethical Behavior: The Moderating Role of Religiosity
Majid Moradi Sara Eghbal -
Open Access Article
102 - 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
103 - 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
104 - 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
105 - 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
106 - 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
107 - A Study of the Effect of Professional Maturityand Job Satisfaction of Auditorson Organizational Commitment
Mohammadreza Abbasi Astamal Mohammad Marefat -
Open Access Article
108 - 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
109 - 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
110 - A New Combinational Model for the Audit Qualityand Sensitivity Analysis of Its Effective Criteria
Ali Lalbar Majid Zanjirdar Fatemeh Varvani Farahi -
Open Access Article
111 - 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
112 - 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
113 - 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
114 - The Effect of Corporation Performance onthe Correlation between Auditor's Professional Judgment and Fraud Detection
Mohammadreza Abbasi Astamal Hossein Rastkar Rezaei -
Open Access Article
115 - 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
116 - 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
117 - 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
118 - 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
119 - 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
120 - Examining the Effect of the Type of Audit Report on Investors' Behavior
Fatemeh Safari Fereydun Rahnama Roodposhti Hamdreza Vakilifard Ghodratollah Talebnia -
Open Access Article
121 - 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
122 - Organizational capital and company auditor selection
Mohsen Khaniyan Reza Gholamijamkarani -
Open Access Article
123 - 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
124 - The Effect of Leadership Power of Client CFO on Auditor Advocacy Attitude
Behrooz Badpa sohrab osta -
Open Access Article
125 - Investigating the Effect of Self-Control Learning Strategies on Financial Fraud Risk Assessment
reza nematikoshteli -
Open Access Article
126 - Investor Sentiment, Misstatements, and Auditor Behavior
Faegh Ahmadi amirhossein jamali mohammad hadi hosseini sarani -
Open Access Article
127 - 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
128 - 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
129 - Investigating Ethical Factors Affecting Internal Audit Reporting Decisions
zahra honarmandi seyedeh zahra mousavi Samira Zarei -
Open Access Article
130 - Scope of Theory of Planned Behavior and Whistle-Blowing Tendency
Vahid Bekhradi Nasab -
Open Access Article
131 - 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
132 - 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
133 - 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
134 - 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
135 - 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
136 - 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
137 - 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
138 - Examining the effect of Organizational Atmosphere on Audit Quality, Unethical Decisions and Audit Performance
mahdi filsaraei -
Open Access Article
139 - The optimal pattern of interactions between auditors and Clients in gathering evidence
Aboalfazl Radsaeed Negar Khosravi Pour Ali Esmaeilzadeh Magharri -
Open Access Article
140 - The Relationship of Emotional Intelligence with Auditors' Performance
marziyhe maleki Rahman saedi -
Open Access Article
141 - 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
142 - 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
143 - Surplus Free Cash Flow and Earnings Management: The Moderating Role of Auditor Size
Ahmad Abdollahi Yasser Rezaei Pitenoei -
Open Access Article
144 - 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
145 - Management Demographic Characteristics, Auditor Choice and Earnings Quality: Empirical Evidence from Iran
Mehdi Safari Gerayli Davood Hassanpour Hasan Valiyan -
Open Access Article
146 - 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
147 - Optimization of auditing strategies in companies listed on the Tehran Stock Exchange
Sajjad Azizi Barani Rasoul Abdi Nader Rezaei Asgar Pakmaram -
Open Access Article
148 - 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
149 - Partial Least Squares Analysis to Measure the Impact of Pygmalion Financial Components
Ali Akbar Nazarpour Abdul Karim Moghadam Ghasem Rekabdar -
Open Access Article
150 - 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
151 - 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
152 - Meta-analysis of auditor characteristics and profit quality (Considering auditor characteristics indicators)
parisa mohammadrahimi Mojgan Safa Majid Zanjirdar Hossein Jahangirnia -
Open Access Article
153 - Recognition and ranking the effective factors on audit quality via the TOPSIS technique
Saeed Anvarkhatibi Rasoul Baradaran Hassanzadeh aliasghar mottaghi Hoshang Taghizadeh -
Open Access Article
154 - A Hybrid Entropy-TOPSIS Method to Investigate the Effect of Auditing Team Norms and Peer Personality Components on the Objectivity of Financial Auditors
Azam Beygi Harchegani Houshang Amiri Mohammad Khodamoradi -
Open Access Article
155 - Assessment of Transparency Impact of Accounting Information on the Cost of the Audit for each Type of Industry
Mojtaba Salimi -
Open Access Article
156 - An Investigation of Financing Costs Factors on the Auditor's Qualified Report in the Companies Listed in Tehran Stock Exchange
Mahmoud Hematfar Hossein Soheili -
Open Access Article
157 - Internal Control Quality Assessment based on the Characteristics of the Entity and Auditor and their Expected Goals in the Firm's Listed in Tehran Stock Exchange
Saeed Alipour Asgar Pakmaram Rasool Abdi Jamal Bahri sales -
Open Access Article
158 - Determining the effect of auditors' skeptical personality traits with considering the characteristics of organizational behaviour on job Audit Durability
Azam Jari Daruosh Foroghi Hadi Amir -
Open Access Article
159 - The Role of Multisensory Environmental Stimuli in Enhancing Hyper Customers in Store Experience
Seyed Pouya Ghazi Mirsaeid Mohammad Ali Abdalvand -
Open Access Article
160 - Designing an Intelligence Model for Auditing Professional Ethics in Knowledge Contents Production
Ebrahim Nazari Faorkhi Alireza Pourebrahimi Mohammad Nazari Farokhi -
Open Access Article
161 - A New Dynamic Nursing Workforce Planning Considering Skills Required at the Different Organizational Hierarchy: An Optimal Control Method
Shila Monazam Ebrahimpour Fariborz Rahimnia Alireza pooya Mohammad Mahdi Farahi Morteza Pakdaman -
Open Access Article
162 - Comprehensive Systematic Model of Fraud and Decisions in Financial Management: A Structural Equation Modeling Approach
Seyed Yousef Ahadi Serkani maryam atarasadi Mohsen Amini khouzani -
Open Access Article
163 - Leveling of Effective Factors on Ethical Culture in the Audit Organization, with ISM Method
fatemeh Firoozi nia Davood kia Kojouri Behzad Farrokhseresht Razieh Alikhani -
Open Access Article
164 - A framework for explaining a good governance system based on good governance in the Supreme Audit court
hamid julaei Adel Salavati Kiomars Ahmadi Ataullah Mohammadi -
Open Access Article
165 - Corporate Social Responsiveness Evolutional Route and Deliver of Model for Its Conceptual Expansion in Iranian Organizations
Kiomars Ahmadi Mehdi Alvani Gholamreza Meamarzade -
Open Access Article
166 - Identifying Variables of Performance Audit in Universities of Iran
Fatemeh Hamzehnezhad Hassan Badiei -
Open Access Article
167 - Modeling the Causes of Business Failure Using Audit Variables: an Interpretive Structural Approach (a case study of agricultural firms in the Tehran Stock Exchange)
Vahid Farham Hossein Shafiee Abas Sheybani Tazaroji -
Open Access Article
168 - Evaluating the Effects of the Audit Committee's Characteristics on Voluntarily Disclosure of Information in Tehran Agricultural Stock Exchange
Fatemeh Khodadad Hatkeposhti -
Open Access Article
169 - Investigating the effect of corporate governance mechanisms on the stock price crash risk
فهیمه صفی خانی المیرا محمدخانلو بهبود ملکمحمدی -
Open Access Article
170 - 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
171 - 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
172 - Comparative Effect of Visual and Auditory Teaching Techniques on Retention of Word Stress patterns: A Case Study of English as a Foreign Language Curriculum in Iran
Maryam Homapour Zohre Mohamadi -
Open Access Article
173 - The impact of risk management on the development of government audit with a hybrid approach
Abolfazl Heidari Ataalah Mohammadimalgharni Omid Mahmoodikhoshroo -
Open Access Article
174 - 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
175 - Investigation the Effect of Board Characteristics and External Auditing Quality on Accruals Based Earnings Management
Maryam Sangin Ghasr Alireza Heidarzadeh Hanzaei -
Open Access Article
176 - 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
177 - Corruption Prevention Model Based on the Targets, duties and Authority the Court Audit of Iran
reza zargar Masuod Porkiani Moggan Derakhshan Ayob Sheyki -
Open Access Article
178 - Designing a branding model for auditing firms
Saeed Pirvasi Rezvan Hejazi Heydar Mohammadzadeh Salteh -
Open Access Article
179 - Audit risk Identification Based on Enterprise Risk Management, and Corporate Governance
Mohammad Amin Zakizadeh Farzin Rezaei Iraj Noravesh -
Open Access Article
180 - Design of reckon pattern of behavior optimization
seyed hesam vaghfi Mohamad mehdi Ghomian samiran khajezade Hamid reza Ghasmi -
Open Access Article
181 - The relationship between managerial ability and audit fees
Mahtab Ebrahimkhani Mehdi Beshkoh -
Open Access Article
182 - The Impact of Genuine Leadership Dimensions on Auditors' Ineffective Behaviors Through Ethical Culture in Audit Institutions
Fareshte FeyzAbadi Hbibalallah Dehqan -
Open Access Article
183 - Major challenges and obstacles facing the collection of taxes from the perspective of tax auditors in the Zanjan province
Samad Nasiri Amir Najafi -
Open Access Article
184 - Assessing the influence factors of audit fatigue and its impact on audit quality
Siti Zaharah Yacob Sallaudin Hassan Hamad Raza -
Open Access Article
185 - 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
186 - The impact of multimedia teaching assistant dictated on visual memory improvement and self-education of students with disabilities learn spelling in second grade of school of welfare Shabestar city
Nasim Faraji Parviz Karimi Sani -
Open Access Article
187 - تاثیر مقایسه ای تقویتدرون داد بصری و شنیداری بر یادگیری افعال چند قسمتی نامتجانس (ناموافق) در زبان آموزان ایرانی
بهدخت مال امیری پرستو علی زاده اقیانوس عاطفه زهره وند -
Open Access Article
188 - A Comprehensive Model of Knowledge Management Audit in Ministry of Petroleum
Ataollah Jaberansari abbas khorshidi Alireza Araghieh ali akbar khosravi saied moradi -
Open Access Article
189 - The Effectiveness of Cognitive Rehabilitation Education on Improving Visual and Autistic Memory in Children with Learning Disabilities with Hyperactivity Disorder and Hyperactivity Disorders
Zeynab Khanjani Khadijeh salehi Aghdam Elahe Afi -
Open Access Article
190 - 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
191 - 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
192 - The effect of internal audit quality on stock return forecast
javad Mahdizadeh ghalehjough Lida Mahdizadegh ghalehjough -
Open Access Article
193 - 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
194 - Investigating the relationship between new client acceptance, audit quality and auditor expertise in the industry
akbar kanani hassan AkbariPourDizaj -
Open Access Article
195 - Characteristics of Audit Committee and Performance of Banks
Mohammad Hosein Fatheh ahmad Hasanpor -
Open Access Article
196 - 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
197 - 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
198 - Investigating the Effect of Expertise and Size of the Audit Committee on Voluntary Disclosure of Companies Listed on Tehran Stock Exchange
Fatemeh Khodadad Hatkeposhti -
Open Access Article
199 - The effect of bottom-up and top-down auditory program training on the development of children's auditory processing skills
Sahar Ahmadpour Hassan Asadollahfam -
Open Access Article
200 - Investigating the Causal Conditions and Identifying the Consequences of Public Sector Human Resource Performance Management Based on the Islamic-Iranian Model of Progress (Case study: Court of Audit)
ROYA HASHEMI Karamollh DaneshFard Naser Mirsepasi -
Open Access Article
201 - 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
202 - Examining and explaining the relationship between internal audit and profit sustainability
mohammadreza shurvarzi -
Open Access Article
203 - 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
204 - Assess the relationship between the cost of auditing and the overlap of board committees
mostafa sayyahi -
Open Access Article
205 - Assessing the competence of auditors with the mediating role of neo-personality profile and extra-role behaviors
shahrzad ahmadi alireza matoufi -
Open Access Article
206 - 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
207 - 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
208 - 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
209 - The effect of financial report quality, managerial ownership and research and development investment on audit report delay
Seyed hossein Ahmadi Langari -
Open Access Article
210 - The effect of auditor tenure on the relationship between institutional shareholders and stock price synchronicity
Vahid Zabihollahnejad HamidReza GholamniaRoshan -
Open Access Article
211 - 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
212 - 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
213 - The Effect of Governance Mechanisms on Tax Aggressiveness
Zahra Mardani Afsaneh Soroushyar -
Open Access Article
214 - Speech Coding in Noisy Environments based on Human Auditory System Model
Seyed Iman Abtahi Mohammad Reza Ashouri Rassol Amir Fattahi -
Open Access Article
215 - Rethinking of Synomorphy Theory in the Art of Street Music (Case study: Urban Sidewalk in Tehran )
Sahar Toofan Yasaman Sadat Mostatab Elham Mousapour -
Open Access Article
216 - Relationship between Audit Quality and Earnings Persistence In companies of Tehran exchanges
کاوه پرندین احسان مهری سید حسام وقفی -
Open Access Article
217 - Divergence and Convergence of Auditor Monitoring and Financial Reporting Quality: Meta-Analysis Technique
Vahid Bekhradi Nasab Ali Khoshdel -
Open Access Article
218 - Evaluation of Urban Defenseless Spaces Using Safety Audit (Case Study: Tehran Harandi Neighborhood)
Hossein Farhdikhah Keramatollah Zyari Mohsen Kalantari -
Open Access Article
219 - 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
220 - 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
221 - Explaining Relationship Between Audit Opinion and Auditor’s Qualitative Characteristics on Earnings Management
Omid Sabaghiyan Toosi Zahra Moradi Shohreh Yazdani -
Open Access Article
222 - 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
223 - 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
224 - Identifying and prioritizing aspects of knowledge audit in academic libraries
Tayebeh Abash Fahimeh Babalhavaeji Dariush Matlabi, -
Open Access Article
225 - Review and Analysis of INTOSAI Standards for Good Governance
Samad Shafiee Moghadam Arsalan Ghorbani Ruhollah Forouzesh -
Open Access Article
226 - Type of ownership and audit report lag
Hassan Chenari rostam ranjbar navi -
Open Access Article
227 - .The role of firm size on the relationship between transaction costs and the competitiveness of auditing firms.
fatemeh sarraf -
Open Access Article
228 - The Effect of Industry Specialization, Auditing and Auditor Independence Tenure on the Cost of Equity
Hassan Chenari Asiyeh Farazandehnia -
Open Access Article
229 - 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
230 - The Impact of Industry Specialization, Auditing Tenure and Auditor Independence on Cost of Owners’ Equity
Hassan Chenari Asiyeh Farazandehnia -
Open Access Article
231 - Organizational Factors and the Effect of Job Satisfaction on the Performance of Auditors
Mohammad Mohammadi samaneh tarighi Negin Tayefe Aghakhan Hashtroodi -
Open Access Article
232 - 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
233 - 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
234 - 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
235 - 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
236 - The Relationship Between Personality Characteristics and Behaviors Reducing Quality of Auditing
Mohammad Mohammadi samaneh tarighi -
Open Access Article
237 - The Effect of the Orff Music on Improving Rhythm Structuring
Farahnaz Noor Mohammadi -
Open Access Article
238 - Based skills in children with mathematics disability and co-morbid mathematics and reading disability
Anoosheh Aminzadeh Hamidreza Hassanabadi -
Open Access Article
239 - The effect of individual Moods on auditors' ethical orientation
Faezeh Moazen Mohammad Reza Pourali Mehdi Maranjory Razia Alikhani -
Open Access Article
240 - 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
241 - Explanation and Validation of Effective Factors in the Tax Audit Quality Improvement model
Ramin Jamshidi Bahram Barzegar Abdolreza Mohseni -
Open Access Article
242 - Structural analysis approach in modeling the ranking of auditing firms
Farrokh Bostani Roya Darabi Farzaneh Heydarpour -
Open Access Article
243 - 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
244 - 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
245 - The impact of auditor's social and human capital on audit services
Zahra Houshmand Neghabi arzhang shahbazi Fahimeh Abas Abadi arabi -
Open Access Article
246 - Investigating the Impact of Indicators Related to Supervision on Financing Mechanisms and Factors Affecting it
Masoume Alavi Ahmed Yaqubnejad Fazel MohammadiNodeh -
Open Access Article
247 - Metaphysical Auditory Perception in Mulla Sadra’s perspective
Abdollah Salavati Shahnaz Shayan far -
Open Access Article
248 - (Case study: Tehran Stock Exchange) Predicting the risk of financial turmoil using corporate governance measures
Mohsen Sayadipour Amir Hortamani -
Open Access Article
249 - 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
250 - Providing a comprehensive model for taxable income expressed by companies from different perspectives
Aliasghar mottaghi Nabi Najafi ahmad mohammady -
Open Access Article
251 - Costs of Mandatory Audit firm Rotation: Evidence from Audit Fees and Audit Timeliness
Mohammad Bagher Rasoulkhani Ghasem Blue Parastoo Dehpour -
Open Access Article
252 - 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
253 - Providing a model to measure the credibility of auditors
Asal Bakhshian Forough Heyrani Akram Taftiyan -
Open Access Article
254 - Professional doubt, dimensions of individual creativity and auditors' judgment
محسن صفاجو زهرا پورزمانی -
Open Access Article
255 - Personality Traits Affecting Knowledge Sharing in Audit Firms with Structural Equation Approach
شکراله خواجوی احسان کرمانی -
Open Access Article
256 - 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
257 - The Auditors' Preferences Affecting Factors on Inherent Risk in the Account Remaining Sum Level and Financial Statements Level
Zohreh Hajiha -
Open Access Article
258 - Analyzing the Effect of Auditor Gender on Audit Quality
Seyed Hossein Alavi Tabari Vida Mojtahedzadeh Naghmeh Bakhtiaeri -
Open Access Article
259 - 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
260 - the Relationship Between Type of Auditor and Type of Audit Report with Earnings Management Index
Hazhar Rahmani Ghodratolla Talebnia -
Open Access Article
261 - The Effect of Auditors’ Inception of Ethical Culture on Professional Values in AuditFirms
zahed ahmadzadeh ahmad Yaghoub Nezhad -
Open Access Article
262 - چالشهای اجرای حسابرسی عملکرد در دستگاههای اجرایی
غلامحسین مهدوی محمد محمدیان -
Open Access Article
263 - Modeling of Audit Production Efficiency based on the Business Risk Audit Approach
Shoeyb Rostami OstadKelayeh MohammadAli Aghaei Kumars Biglar -
Open Access Article
264 - The Relation between Corporate Social Responsibility (CSR), Accounting Information Quality and Auditor’s Report
شهناز مشایخ منا پارسایی اکرم کرانی -
Open Access Article
265 - 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
266 - 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
267 - Independent Audit Quality Modle by Emphasizing on Meeting Stakeholders’ Needs
Mohsen Delbary ragheb ali Esmaeilzadeh Magharri -
Open Access Article
268 - The Effects of International Professional Practices Framework on the Effectiveness of Internal Audit
مجید تاجیک جلایری جواد رمضانی یحیی کامیابی -
Open Access Article
269 - Evaluating the Criteria of Professional Conduct in the Independent Audit Quality Profession
Mohammad Karimabadi Hossein Jahangirnia Zohreh Hajiha Reza GholamiJamkarani -
Open Access Article
270 - Audit Quality, Earnings Quality and Cost of Equity Capital
Mahdi Moradzadehfard Mojtaba Adili Seyed Javad Ebrahimian -
Open Access Article
271 - The Effect of Auditor Tenure and Auditor Type on the Reporting of Conservative Earnings
Azita Jahanshad Morteza Navaei Lavasani -
Open Access Article
272 - The Relationship Between Accounting Income and Ended & midterm Audited Income with Stock Price
Roya Darabi Iraj Khosh Kholgh -
Open Access Article
273 - The Investigation of Audit- Client Relationship and Relevant Problems in the Iran Audit Environment
Ahmad Khodamipour Kazem Alipour Sarmast -
Open Access Article
274 - 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
275 - 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
276 - Detection of Factors Affecting the Ranking of Auditing Firms
Farrokh Boostani Roya Darabi -
Open Access Article
277 - The Impact of the Risk Committee on the Quality Financial Reporting and Auditing Fees
Saeed Omidi Kordsholi Mohammad reza Pajoohi -
Open Access Article
278 - 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
279 - The Effect of Auditor Selection on the quality of Financial Reporting
Mohammad Hosein Fatheh Elahe Bagheri Meysam Jafaripour -
Open Access Article
280 - 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
281 - 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
282 - 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
283 - The Determinants of the Timeliness of Interim Financial Statements
Bahman Banimahd Mahtab Toutchi -
Open Access Article
284 - Qualified Audit Opinion and Debt Maturity Structure
Nezam-Oddin Rahimian Esmail Tavakolnia Meisam Karamlou -
Open Access Article
285 - 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
286 - 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
287 - Auditor Opinion Shopping and Related Party Transactions: Evidence of Tehran Stock Exchange
hasan yari Mahmoud Shahbakhsh Rafik Baghomian -
Open Access Article
288 - 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
289 - 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
290 - 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
291 - Decision Making and Policy Influenced by Audit Committee Recommendations and Characteristics
Mostafa Heidari Haratemeh Vahid Araei -
Open Access Article
292 - 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
293 - 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
294 - 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
295 - 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
296 - 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
297 - 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
298 - 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
299 - 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
300 - 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
301 - 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
302 - Investigating the Effect of Accounting Personnel Quality on Audit Fees and Content of Audit Report
Fariba Maleki Masoumeh Alavi -
Open Access Article
303 - 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
304 - The Effective Factors on Efficient Audit Committee
یونس امجدیان رضا غلامی جمکرانی -
Open Access Article
305 - 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
306 - Auditors’ Response to Agency Conflicts in Political Connected Firms
Mohammad Hassani -
Open Access Article
307 - 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
308 - The Effect of Accounting Comparability on Financial Reporting Quality with Emphasis on Audit Quality
Zohreh Hajiha hasan chenari -
Open Access Article
309 - 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
310 - 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
311 - Moderator Role of Organizational Doubt in Relation to Fraud Detection and Professional Skepticism
امیر شمس -
Open Access Article
312 - 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
313 - 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
314 - 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
315 - 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
316 - 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
317 - 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
318 - The Effect of Ethics and Tenure on the Auditor's Ability to Recognize Accounting Practices
hasan hemati elham bayat Majid Moradi -
Open Access Article
319 - 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
320 - Effect of Audit Partner Power Hegemony on the Symptoms of Auditors' Psychodynamic Disorder
Mahdi Ashrafi Mohammadreza Abdoli Hasan Valiyan -
Open Access Article
321 - 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
322 - The Relationship between Audit Quality and Stock Price Delay with Moderating Role of Information Asymmetry
Zabiholah Khani Hossein Rajabdorri -
Open Access Article
323 - 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
324 - 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
325 - 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
326 - Meta-analysis of the effect of information disclosure on market reaction
Shiva Zamani Majid Zanjirdar Ali Lalbar -
Open Access Article
327 - A review of foreign researches in the field of auditor independence and audit quality
mehdi khorramabadi -
Open Access Article
328 - Assessing the credibility of auditors using artificial neural network
Asal Bakhshian Forough Heyrani Akram Taftiyan -
Open Access Article
329 - 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
330 - 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
331 - 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
332 - The influence of auditory perception in measurement of blood pressure among specialist physicians
saeid Nazmi Davoud Karimi -
Open Access Article
333 - 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
334 - Investigating the effect of audit opinion & quality in the relationship between financial reporting complexity and audit delay
Mohammad Ali Sari -
Open Access Article
335 - 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
336 - 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
337 - Determination of Audit Fees Using Support Vector Machine: Evidence from the Tehran Stock Market
Arezoo Memarimoghadam Mohammadhamed Khanmohammadi Mohammad Hassani -
Open Access Article
338 - Surveying the Impact of Audit Committee Characteristics and Social Responsibilities on Disclosure Quality
kasra haghsetan Alireza Azimisani -
Open Access Article
339 - 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
340 - 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
341 - Job Exploitation and Knowledge Hiding: Evidence of Private Sector of the Auditing Profession
mohammadreza shams bidhendi majid bemani samaneh refahibakhsh -
Open Access Article
342 - 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
343 - 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
344 - 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
345 - Investigating the effect of the auditor’s turnover intentions on audit quality, unethical decisions and audit performance
Mahdi Filsaraei Reza Safaei -
Open Access Article
346 - 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
347 - 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
348 - 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
349 - Audit committee power and audit seeking: The moderating role of CEO narcissism
Zinat keramati moez -
Open Access Article
350 - 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
351 - 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
352 - 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
353 - Investigating the relationship between the failure of financial statement audits and the contagion effect of audit quality reduction
Anahita Zandi -
Open Access Article
354 - Female directors, financial reporting quality and audit fees
Ghasem Ghasemi -
Open Access Article
355 - 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
356 - Designing a process risk identification model in economic enterprises with an organizational monitoring approach
Hedayatolla faraji حسین ایزدی Mohammad Reza Pourfakharan -
Open Access Article
357 - 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
358 - 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
359 - Post Audit Analysis of a Groundwater Level Prediction with actual field data (Case Study: Haji Abad Aquifer)
Fardin Boustani -
Open Access Article
360 - 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