فهرست مقالات عقیل فرهنگیان مقاله 1 - Auditor Skepticism and Professional Ethical Commitment: An Empirical Investigation of Their Relationship 10.82563/jetaaf.2025.202510211221978 Aghil Farhangian Zohreh Hajiha Roya Darabi Journal of Emerging Technologies in Accounting, Auditing and Finance , شماره 12 , سال 3 , زمستان 2025