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:: View This Issue in Alternative Language Export Journal XML Articles RSS Volume 21, Issue 85 (12-2021) ::
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XML International Public Sector Accounting Standards, Good Governance and Crime Index: An International Evidence P. 5-30
Persian Abstract Seyed Mahdi Pourhoseini Hesar , Reza Hesarzadeh * , Mohammad Reza Abbaszadeh , Mohsen Khalili
Abstract (2354 Views)   |   Full-Text (PDF) (1030 Downloads)  
XML A Century of Internal Auditing -Using Computational Literature Review P. 31-81
Persian Abstract Amirsalar Vanaki , Bita Mashayekhi * , Mesbah Sivandian
Abstract (1954 Views)   |   Full-Text (PDF) (889 Downloads)  
XML The mediating role of work Engagement on the relationship between professional and organizational identity and audit quality P. 82-109
Persian Abstract Behzad Kardan , Mahdi Moradi * , Zakiyeh Marandi , Azam Beik Boshrouyeh
Abstract (2280 Views)   |   Full-Text (PDF) (882 Downloads)  
XML Developing a model of influential factors for fraud risk assessment in Iran P. 110-135
Persian Abstract Mohammadreza Mehrabanpour * , Ali Godarz Talejerdi
Abstract (2202 Views)   |   Full-Text (PDF) (866 Downloads)  
XML A Survey on Basic Components of Performance Audit in the Public Sector of Iran (Based on Process and Capability Models) P. 136-207
Persian Abstract Nemat Habashi , Mohsen Hamidian * , Adel Azar , Mousa Bozorg Asl , Karim Bayat
Abstract (2305 Views)   |   Full-Text (PDF) (876 Downloads)  
XML Introducing a positive thinking model in auditing based on grounded theory P. 208-232
Persian Abstract Rezvan Hejazi * , Davoud Rouhi shahali baglou , Rasoul Abdi , Yaghoub Aghdam mazrae
Abstract (1575 Views)   |   Full-Text (PDF) (614 Downloads)  
XML Consequences of The Auditor's Confidence to The Client and The Provision of Solutions P. 233-266
Persian Abstract Alireza Akariemami , Javad Rezazadeh * , Hoseyn Kazemi
Abstract (1925 Views)   |   Full-Text (PDF) (1098 Downloads)  
XML Explaining And Designing The Conceptual Pattern Of The Important And Effective Factors Of Auditors' Professional Skepticism: The Grounded Theory Method P. 267-296
Persian Abstract Alireza Hasanmaleki , Mohammadreza Abdoli * , Ahmad Abdollahi , Ebrahim Abbasi
Abstract (1891 Views)   |   Full-Text (PDF) (635 Downloads)  
XML The effect of financial statements readability on the agency cost P. 297-318
Persian Abstract Mohsen Rashidi *
Abstract (1757 Views)   |   Full-Text (PDF) (712 Downloads)  
XML Impact of Cost Stickiness on Firms Value Creation with emphasis on moderating role of CEO Power in firms listed on the Tehran Stock Exchange P. 319-348
Persian Abstract Behzad Rezazadeh , Shokrollah Khajavi * , Allah karem Salahe
Abstract (1589 Views)   |   Full-Text (PDF) (664 Downloads)  
XML The Impact of Accounting Court Auditors' Specialty on Responsiveness with the Mediating Role of Performance Audit Quality P. 349-372
Persian Abstract
Abstract (2364 Views)   |   Full-Text (PDF) (755 Downloads)  
XML Accounting Information System Adoption Based on Self-Assessed Wisdom P. 373-393
Persian Abstract Etemady Jooriaby , Sina Kheradyar * , Keihan Azadi Hir
Abstract (1976 Views)   |   Full-Text (PDF) (840 Downloads)  
XML An Investigation of the Effect of Client Characteristics on Auditor Advocacy Attitude in Judgment and Decision-Making Processes P. 394-417
Persian Abstract Behrooz Badpa * , Farshad Sabzalipour , Fatholah Hajizadeh
Abstract (2073 Views)   |   Full-Text (PDF) (626 Downloads)  
XML Investigating the Relationship between Management Overconfidence, Audit Firm Size, actual earnings management and Auditor's Opinion in Companies Listed in Tehran Stock Exchange P. 418-435
Persian Abstract Shanaz Mashayekh , Fatemeh Daneshyar *
Abstract (1976 Views)   |   Full-Text (PDF) (964 Downloads)  
XML The Relationship between Goal Orientation (Learning, Performance Approach and Performance Avoidance) and Audit Judgment with the Mediator Role of Self-efficacy P. 436-453
Persian Abstract
Abstract (1616 Views)   |   Full-Text (PDF) (618 Downloads)  
XML CEO power, audit quality and corporate financial performance evaluation criteria P. 454-486
Persian Abstract
Abstract (1754 Views)   |   Full-Text (PDF) (805 Downloads)  
XML Designing a Green Auditor Proposed Content Model P. 487-519
Persian Abstract Leila Safavani , Abdolreza Mohseni * , Mostafa Ghasemi
Abstract (1914 Views)   |   Full-Text (PDF) (631 Downloads)  
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