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:: View This Issue in Alternative Language Export Journal XML Articles RSS Volume 23, Issue 91 (10-2023) ::
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XML Designing a paradigm model for the development of the internal audit profession based on grounded theory P. 5-34
Persian Abstract Fereshteh Abdollahi , Ehsan Rahmaninia * , Ahmad Yaghoobnezhad , Ahmad Jafarnejad Chaghoshi
Abstract (1278 Views)   |   Full-Text (PDF) (298 Downloads)  
XML Designing a Model of Auditors' Psychological Well-Being: Evaluation of Multi-Step Fuzzy Inference Process TODIM P. 35-66
Persian Abstract Shahla Talari , Fatah Behzadian * , Mehdii Safari Gerayl , Rahman Saedi
Abstract (1040 Views)   |   Full-Text (PDF) (200 Downloads)  
XML The Effect of Management Accounting Practice on Corporate Sustainability: The Role of the Moderating Variable of Organizational Characteristics P. 67-97
Persian Abstract Behnam Karamshahi *
Abstract (1114 Views)   |   Full-Text (PDF) (248 Downloads)  
XML Evaluate of Interpretive Matrix Theory of Corporate Citizen the Effectiveness of Green Functions of Internal Auditors P. 98-128
Persian Abstract Amir Ghorbaniyan , Mohammadreza Abdoli * , Hasan Valiyan , Hasan Boudlaie
Abstract (954 Views)   |   Full-Text (PDF) (166 Downloads)  
XML The effect of implementing internal control system on financial reporting quality and good governance in public sector organizations P. 129-143
Persian Abstract Parisa Saadat Behbahaninia * , Fatemeh Orooji Kamal Abad
Abstract (1004 Views)   |   Full-Text (PDF) (170 Downloads)  
XML Identifying and formulating performance audit strategies in the Supreme audit court based on Delphi, SWOT and Interpretation Structural Techniques P. 144-177
Persian Abstract Amir Hossein Bavafa , Assdollah Kordnaeege * , Mahdi Moradi , Hossein Khanifar , Fatameh Sarraf
Abstract (2604 Views)   |   Full-Text (PDF) (187 Downloads)  
XML Evaluating the Metaphors of Development of Auditor's Maturity Capacities P. 178-205
Persian Abstract Siamak Sami , Negar Khosravipour * , Zahra Lashgari
Abstract (914 Views)   |   Full-Text (PDF) (184 Downloads)  
XML Explaining the Effect of Audit Committee Characteristics on the Quality of Internal Control in companies listed in Tehran stock exchange. P. 206-230
Persian Abstract Ali Malekimehr , Ali Jafarilarijani * , Abbasali Pouraghajan
Abstract (1018 Views)   |   Full-Text (PDF) (176 Downloads)  
XML Pathology of auditor independence and solutions to eliminate P. 231-257
Persian Abstract Mojtaba Abdoli , Zohreh Arefmanesh * , Nazanin Bashiri manesh
Abstract (959 Views)   |   Full-Text (PDF) (227 Downloads)  
XML Providing and Validating a Model For Applying Critical Thinking in Accounting Education in Universities P. 258-284
Persian Abstract Mohsen Torkzadeh , Bahram Barzegar * , Fakhteh Mahini
Abstract (714 Views)   |   Full-Text (PDF) (178 Downloads)  
XML Presenting a Social Marketing Model of Audit Based on Grounded Theory P. 285-312
Persian Abstract Azizallah Alasvand , Allah Karam Salehi * , Mohammad Amin Kouhbor
Abstract (878 Views)   |   Full-Text (PDF) (235 Downloads)  
XML Determining the key indicators and the mathematical model for evaluating the performance of the executive offices in the budget settelment reports of the supreme Accounts Court P. 313-347
Persian Abstract Javad Abdali , Farzad Hashemi * , Mohsen Hashemigohar , Mohsen Shshoseini
Abstract (821 Views)   |   Full-Text (PDF) (186 Downloads)  
XML Applying the fuzzy multi-criteria decision-making approach to prioritize the factors affecting the selection of digital currencies used in the digital audit of the country's executive bodies P. 348-367
Persian Abstract Dawood Zare Khanqah , Ali Mohammadi * , Mohammad Imani Barandagh , Amir Najafi
Abstract (1025 Views)   |   Full-Text (PDF) (339 Downloads)  
XML analyze the pattern of evaluation of the policies of the National Court of Accounts based on the dimensions of financial transparency P. 368-393
Persian Abstract Mortaza Ghabdian *
Abstract (851 Views)   |   Full-Text (PDF) (325 Downloads)  
XML Providing a pricing model for independent audit assurance services with grounded theorizing P. 394-421
Persian Abstract Mosarreza Zanganeh , Jomadoordi Gorganli Davaji * , Arash Naderian , Maryam Bokharaian
Abstract (985 Views)   |   Full-Text (PDF) (157 Downloads)  
XML Designing and compiling the cost price monitoring model in the public sector, centered on the Supreme Audit Court Qualitative studies with metacomposite method and focus group P. 422-440
Persian Abstract Seyed ahmad reza Dastgheib *
Abstract (882 Views)   |   Full-Text (PDF) (335 Downloads)  
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