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  • Auditing
    • List of Articles Auditing

      • Open Access Article
        • Abstract Page
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        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
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        2 - The optimal choice of futures scenarios auditing profession with grounded theory approach
        امیرحسین بهرامیان Bizhan Abedini Mohammad Hossein Ranjbar Faegh Ahmadi
        10.30495/jmfr.2023.52092.2133
      • Open Access Article
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        3 - Introduction and Testing of the Application of a Risk-Based Model in Operational Auditing
        H. R. Vakilifard M. Salahinejad
      • Open Access Article
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        4 - Effectiveness of Independent Auditing in Public Sector as the Latest of Accountability Loop
        shokrollah khajavi golamreza rezaee rogayeh kasavarz moyadee
      • Open Access Article
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        5 - 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
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        6 - Investigating Individual Characteristics Affecting of Auditors’ Professional Skepticism
        Seyyed Hossein Hosseini Hashem Nikoomaram Ali Akbar Rezaei
      • Open Access Article
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        7 - 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
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        8 - The Impact of Corporate Governance on Independent Auditor's Opinion
        Y. Hassas Yeganeh I. Dadashi
      • Open Access Article
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        9 - The effect of external auditor report paragraph on transparency of financial reports
        رویا دارابی عاطفه رضائی جعفری
      • Open Access Article
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        10 - Futurology of auditing from the information technology, regulatory, structural and procedural changes perspectives
        zahra abdoli Ehsan Kamali amin rostami Arezoo Aghaei Chadegani
        10.30495/jma.2023.23163
      • Open Access Article
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        11 - Masculity (Feminism) and Auditing CPA of Iran
        دکتر محمد رضا عبدلی
      • Open Access Article
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        12 - Machiavellianism and Cultural Values of Accounting
        بهمن بنی مهد مهدی مراد زاده فرد معصومه اردکانی
      • Open Access Article
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        13 - The Impact of Digitalization on Public Sector Audit
        Zahra Abdoli Abatari ehsan kamali amin rostami Arezoo Aghaie chadegani
        10.30495/ums.2023.22640
      • Open Access Article
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        14 - Classifying Gas Companies for HSE Performance Using MADM Technique
        Nabiollah Mansouri Shabnam Azimi Hosseini
      • Open Access Article
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        15 - Designing an algorithm regarding energy auditing software guideline for residential buildings
        Mojtaba Rezaeian Bajgiran Mohsen Kahrom
      • Open Access Article
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        16 - Position of Software Analysis in Energy Auditing in Buildings
        Majid Abbaspour Mojtaba Rezaeian Bajgiran
      • Open Access Article
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        17 - software analysis state in auditing energy in buildings
        majid Abbaspour mojtaba Rezaian Bajgiran
      • Open Access Article
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        18 - A Study of the Effect of Professional Maturityand Job Satisfaction of Auditorson Organizational Commitment
        Mohammadreza Abbasi Astamal Mohammad Marefat
        10.71907/sebaa.2022.2202-1051
      • Open Access Article
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        19 - 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
        10.71907/sebaa.2023.2306-1110
      • Open Access Article
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        20 - The Culture of Applying Auditing Standards in Managing Corporate Documents by Auditors: An Ethnographic Approach
        Zohreh Hajiha Saeedeh Fattahi Bafghi
        10.71907/sebaa.2025.1091
      • Open Access Article
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        21 - 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
        10.71907/sebaa.2023.2111-1033
      • Open Access Article
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        22 - The Impact of Auditor’s Reputation, Fee, and Professional Skepticism on Audit Quality inEarnings Management
        Abolfazl Soleimani Mahdieh Shokrian Berenjestanaki Maryam Laleh Mazhin
        10.71907/sebaa.2023.2307-1111
      • Open Access Article
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        23 - 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
        10.71907/sebba.2024.2307-1120
      • Open Access Article
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        24 - The Impact of Organizational Trauma on Audit Quality Considering the Mediating Role of Auditors’ Narcissistic and Machiavellian Personalities in Auditors
        Reza Asgharpour Hassankiyadeh
        10.30486/fbra.2023.1995696.1221
      • Open Access Article
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        25 - Partial Least Squares Analysis to Measure the Impact of Pygmalion Financial Components
        Ali Akbar Nazarpour Abdul Karim Moghadam Ghasem Rekabdar
        10.22034/amfa.2022.1952498.1697
      • Open Access Article
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        26 - Identify and Rank the Factors Affecting Accounting and Auditing Ethics based on Multi-Criteria Decision Making Methods
        Hamidreza Abasi Farzaneh Heidarpoor Azita Jahanshad
        10.22034/amfa.2022.1954617.1719
      • Open Access Article
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        27 - Assessment of Transparency Impact of Accounting Information on the Cost of the Audit for each Type of Industry
        Mojtaba Salimi
        10.22034/amfa.2017.533086
      • Open Access Article
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        28 - Comprehensive Systematic Model of Fraud and Decisions in Financial Management: A Structural Equation Modeling Approach
        Seyed Yousef Ahadi Serkani maryam atarasadi Mohsen Amini khouzani
        10.30495/jsm.2022.1968673.1693
      • Open Access Article
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        29 - Investigation the Effect of Board Characteristics and External Auditing Quality on Accruals Based Earnings Management
        Maryam Sangin Ghasr Alireza Heidarzadeh Hanzaei
      • Open Access Article
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        30 - Designing a branding model for auditing firms
        Saeed Pirvasi Rezvan Hejazi Heydar Mohammadzadeh Salteh
      • Open Access Article
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        31 - Audit risk Identification Based on Enterprise Risk Management, and Corporate Governance
        Mohammad Amin Zakizadeh Farzin Rezaei Iraj Noravesh
      • Open Access Article
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        32 - 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
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        33 - Fraud from different hexagons and its effect on the timeliness of accounting financial reporting
        Seyed Hossein Ahmadi Langari Ali Khozein Alireza Matoufi Mansour Garkaz
        10.71600/JACGR.2024.977503
      • Open Access Article
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        34 - Designing the model of internal audit through new technologies in Islamic Azad University
        Seyyed Abdulhamid, Cheraghi Allah Karam Salehi Alireza, , Jorjorzadeh Saeed, , Nasiri
        10.71848/jcma.2024.997359
      • Open Access Article
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        35 - 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
        10.30486/FBRA.2024.1039240
      • Open Access Article
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        36 - .The role of firm size on the relationship between transaction costs and the competitiveness of auditing firms.
        fatemeh sarraf
      • Open Access Article
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        37 - The Effect of Industry Specialization, Auditing and Auditor Independence Tenure on the Cost of Equity
        Hassan Chenari Asiyeh Farazandehnia
      • Open Access Article
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        38 - The Impact of Industry Specialization, Auditing Tenure and Auditor Independence on Cost of Owners’ Equity
        Hassan Chenari Asiyeh Farazandehnia
      • Open Access Article
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        39 - Organizational Factors and the Effect of Job Satisfaction on the Performance of Auditors
        Mohammad Mohammadi samaneh tarighi Negin Tayefe Aghakhan Hashtroodi
      • Open Access Article
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        40 - 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
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        41 - 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
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        42 - Structural analysis approach in modeling the ranking of auditing firms
        Farrokh Bostani Roya Darabi Farzaneh Heydarpour
        10.30495/fed.2022.697610
      • Open Access Article
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        43 - 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
        10.30495/fed.2024.709347
      • Open Access Article
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        44 - Analyzing the Effect of Auditor Gender on Audit Quality
        Seyed Hossein Alavi Tabari Vida Mojtahedzadeh Naghmeh Bakhtiaeri
      • Open Access Article
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        45 - The Investigation of Audit- Client Relationship and Relevant Problems in the Iran Audit Environment
        Ahmad Khodamipour Kazem Alipour Sarmast
      • Open Access Article
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        46 - Detection of Factors Affecting the Ranking of Auditing Firms
        Farrokh Boostani Roya Darabi
        10.30495/faar.2023.699787
      • Open Access Article
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        47 - 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
        10.30495/faar.2022.697094
      • Open Access Article
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        48 - 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
        10.30495/jdaa.2022.693171
      • Open Access Article
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        49 - The Effect of Managers 'Behavioral Bias on Auditors' Strategies in the Face of Audit Risk
        نازنین بشیری منش احسان مداح فهیمه آگاهی
        10.30495/jdaa.2022.693172
      • Open Access Article
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        50 - The Relationship between Ethical Theories and Ethical Behavior in Auditors' Judgments
        حسین رجب دری حمیدرضا وکیلی فرد حجت الله سالاری علی امیری
        10.30495/jdaa.2022.691739
      • Open Access Article
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        51 - 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
        10.71729/afi.2024.1088597
      • Open Access Article
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        52 - Presenting model audit report credibility: a qualitative approach
        Masoud  Kiani Deh Kiani Ali Jafari Maryam Farhadi
        10.71729/afi.2024.1106896
      • Open Access Article
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        53 - Planned Model Efficacy on Auditing Quality with Emphasis on Female Auditors’ Behavior Norms and Cultural Identity
        Bahareh Azami Hamzeh Mohammadi Khoshoui Rahman Saedi
        10.61186/iau.1122090
      • Open Access Article
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        54 - Future study of artificial intelligence application in auditing: from the perspective of information science and technology
        Farhad Azizi
        10.71960/jdaa.2025.1127884
      • Open Access Article
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        55 - Investigating the relationship between managing director's marital status and the efficiency of company capital allocation
        Shahrzad Seraj Mohammad  Khoshnodan
        10.71965/aft.2025.1128657
      • Open Access Article
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        56 - Investigating the Role of Personal and Professional Characteristics in the Emergence of Social Weakening in the Auditing Profession
        Hadiseh Darvish Mohsen   Hashemi Gohar
        10.71907/sebba.2025.05231129014
      • Open Access Article
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        57 - A Scientific Framework of Automated Accounting and Auditing on the Blockchain Technology Platform
        Payam Noori Doabi Fereydoon  Rahnamay Roodposhti Hamidreza Kordlouie Hashem  Nikoomaram Ghodrat Allah Talebnia
      • Open Access Article
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        58 - Behavioral model of profit management based on environmental factors and implicit knowledge of managers
        Abas Alizadeh ْAsgar Pakmaram Saeid Jabbarzadeh Kangarluei Jamal Bahrisales
        10.71965/aft.2024.1185700
      • Open Access Article
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        59 - Investigating the Effect of Paternalistic Behavior of Auditors on the Brand Heritage of Auditing Institution
        Faezeh Arab Nezhad ali khozain alireza maetoofi Mansour Garkaz
        10.30486/FBRA.1403.1186820
      • Open Access Article
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        60 - Explaining structural changes in auditing firms, maintaining a professional ethics approach, and auditing quality control
        Hassan Saberi Mansour Garkaz Ali Khozain Alireza Maetoofi
        10.71965/aft.2025.1197414

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