List of Articles Foundation Data Theory JEL classification: M42-M14-C35 Open Access Article Abstract Page Full-Text 1 - 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 10.30495/fed.2023.707990