List of Articles Auditing Open Access Article Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 3 - Introduction and Testing of the Application of a Risk-Based Model in Operational Auditing H. R. Vakilifard M. Salahinejad Open Access Article Abstract Page Full-Text 4 - Effectiveness of Independent Auditing in Public Sector as the Latest of Accountability Loop shokrollah khajavi golamreza rezaee rogayeh kasavarz moyadee Open Access Article Abstract Page Full-Text 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 Abstract Page Full-Text 6 - Investigating Individual Characteristics Affecting of Auditors’ Professional Skepticism Seyyed Hossein Hosseini Hashem Nikoomaram Ali Akbar Rezaei Open Access Article Abstract Page Full-Text 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 Abstract Page Full-Text 8 - The Impact of Corporate Governance on Independent Auditor's Opinion Y. Hassas Yeganeh I. Dadashi Open Access Article Abstract Page Full-Text 9 - The effect of external auditor report paragraph on transparency of financial reports رویا دارابی عاطفه رضائی جعفری Open Access Article Abstract Page Full-Text 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 Abstract Page Full-Text 11 - Masculity (Feminism) and Auditing CPA of Iran دکتر محمد رضا عبدلی Open Access Article Abstract Page Full-Text 12 - Machiavellianism and Cultural Values of Accounting بهمن بنی مهد مهدی مراد زاده فرد معصومه اردکانی Open Access Article Abstract Page Full-Text 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 Abstract Page Full-Text 14 - Classifying Gas Companies for HSE Performance Using MADM Technique Nabiollah Mansouri Shabnam Azimi Hosseini Open Access Article Abstract Page Full-Text 15 - Designing an algorithm regarding energy auditing software guideline for residential buildings Mojtaba Rezaeian Bajgiran Mohsen Kahrom Open Access Article Abstract Page Full-Text 16 - Position of Software Analysis in Energy Auditing in Buildings Majid Abbaspour Mojtaba Rezaeian Bajgiran Open Access Article Abstract Page Full-Text 17 - software analysis state in auditing energy in buildings majid Abbaspour mojtaba Rezaian Bajgiran Open Access Article Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 30 - Designing a branding model for auditing firms Saeed Pirvasi Rezvan Hejazi Heydar Mohammadzadeh Salteh Open Access Article Abstract Page Full-Text 31 - Audit risk Identification Based on Enterprise Risk Management, and Corporate Governance Mohammad Amin Zakizadeh Farzin Rezaei Iraj Noravesh Open Access Article Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 36 - .The role of firm size on the relationship between transaction costs and the competitiveness of auditing firms. fatemeh sarraf Open Access Article Abstract Page Full-Text 37 - The Effect of Industry Specialization, Auditing and Auditor Independence Tenure on the Cost of Equity Hassan Chenari Asiyeh Farazandehnia Open Access Article Abstract Page Full-Text 38 - The Impact of Industry Specialization, Auditing Tenure and Auditor Independence on Cost of Owners’ Equity Hassan Chenari Asiyeh Farazandehnia Open Access Article Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 44 - Analyzing the Effect of Auditor Gender on Audit Quality Seyed Hossein Alavi Tabari Vida Mojtahedzadeh Naghmeh Bakhtiaeri Open Access Article Abstract Page Full-Text 45 - The Investigation of Audit- Client Relationship and Relevant Problems in the Iran Audit Environment Ahmad Khodamipour Kazem Alipour Sarmast Open Access Article Abstract Page Full-Text 46 - Detection of Factors Affecting the Ranking of Auditing Firms Farrokh Boostani Roya Darabi 10.30495/faar.2023.699787 Open Access Article Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 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 Abstract Page Full-Text 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