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Assessing and prioritizing the dimensions and components of the auditing model of the supreme Audit court in the process of granting facilities to knowledge-based companies with the approach of structural equation modeling |
P. 1-46 |
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Reza Moradi   , Naghi Fazeli * , Khosro Faghani Makrani |
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Abstract
(1030 Views) |
Full-Text (PDF)
(927 Downloads)
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Designing a model to assess the auditors' resilience |
P. 47-91 |
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Zahra Sadat Siadati , Sahar Sepasi * , Javad Rezazadeh , Hossein Etemadi |
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Abstract
(1143 Views) |
Full-Text (PDF)
(1076 Downloads)
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Identification and evaluation of effective factors on knowledge sharing in auditing firms |
P. 92-125 |
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Safiye Bakhshani * , Mohammad Ali Bagherpour Velashani , Mohammad Reza Abbaszadeh |
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Abstract
(970 Views) |
Full-Text (PDF)
(474 Downloads)
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The role of Moral Development and Ambiguity Tolerance on Unethical Decisions in an Earnings Management Situation |
P. 126-151 |
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Seyedeh Maryam Mousavi , Ali Khozein * , Ebrahim Abbasi , Arash Naderian |
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Abstract
(1060 Views) |
Full-Text (PDF)
(376 Downloads)
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Explaining the determining components of self-regulatory in the auditing profession: the algorithm of deriving fuzzy adaptive axes of TODIM |
P. 152-187 |
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Azade Rajabloo , Seyed Hossein Hosseini * , Bahram Hemmati |
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Abstract
(1025 Views) |
Full-Text (PDF)
(904 Downloads)
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Presenting the model of financial health in small and medium institutions with emphasis on the structural-interpretive approach |
P. 188-222 |
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Akbar Ashuri , Mahmood Rahmani * , Saeed Jabbarzadeh Kangarloei |
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Abstract
(925 Views) |
Full-Text (PDF)
(768 Downloads)
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The Way to Form a Sustainable Audit Ecosystem Through Digitization Capabilities with an Emphasis on the Role of Accountants' Digital Intelligence |
P. 223-244 |
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Marzia Khalkhali * |
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Abstract
(808 Views) |
Full-Text (PDF)
(885 Downloads)
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Identifying Organizational Factors Affecting On Auditors Intrinsic Motivation by Using of Delphi Technique |
P. 245-283 |
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Zakiyeh Marandi , Mahdi Moradi * , Reza Hesarzadeh |
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Abstract
(1179 Views) |
Full-Text (PDF)
(375 Downloads)
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Presenting and validating the policy evaluation model of the National Accounts Court based on the dimensions of financial transparency with a mixed method |
P. 284-314 |
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Mortaza Ghabdian , Alireza Matofi * , Ali Farhadi Mohali , Mojtaba Tabari |
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Abstract
(1015 Views) |
Full-Text (PDF)
(458 Downloads)
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The model of reducing tax disputes with tax audit of banking transactions of companies and businesses: Multi Grounded Theory Approach |
P. 315-348 |
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Mokhtar Baseri , Ali Amiri * , Hojjatallah Salari , Hamid Rostami Jaz |
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Abstract
(1145 Views) |
Full-Text (PDF)
(930 Downloads)
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Providing a Model of Internal Audit Quality based on Organizational Culture and Professional Ethics |
P. 349-378 |
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Mohammad Reza Ardestani Rostami , Behnam Gilaniniay Soumehsaraei * , Mahmoud Samadi Largani , Mohammad Reza Pourali |
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Abstract
(1326 Views) |
Full-Text (PDF)
(544 Downloads)
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Estimating budgeting challenges in the Islamic Republic of Iran and providing solutions based on interviews with experts |
P. 379-397 |
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Mahmoud Hemet Far * |
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Abstract
(1013 Views) |
Full-Text (PDF)
(514 Downloads)
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Analyzing the effect of environmental uncertainty and dynamics on the performance evaluation system (PMS) using multi-group analysis, evidence from the Iranian petrochemical industry |
P. 398-442 |
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Seyed Raja Ghalebi , Shokrollah Khajavi * , Ali Mahmoudi |
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Abstract
(1017 Views) |
Full-Text (PDF)
(250 Downloads)
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Designing a two-dimensional model of monitoring the public sector by the Audit Bureau of the country |
P. 443-471 |
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Sohrab Osta , Abolfazl Amiinian , Mohammad Hossein Ramezani Zare * |
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Abstract
(1146 Views) |
Full-Text (PDF)
(1066 Downloads)
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Investigation of Supreme Audit Court Role and Impact on Financial Transparency and Health of Khuzestan Provincial Government Institutions |
P. 472-491 |
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Mehdi Ghaffari , Mohamadreza Mirzaihaftaddor , Mojtaba Kalantar * |
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Abstract
(1063 Views) |
Full-Text (PDF)
(405 Downloads)
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Advertising, Audit Committee Chair Overlap, and Tax Avoidance: Agency Theory Versus Resource-Based Theory? |
P. 492-514 |
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Mohsen Nooshazar * , Mohammad Jalili , Hossein Rasuli , Zahra Ahmadi |
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Abstract
(1446 Views) |
Full-Text (PDF)
(850 Downloads)
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Explaining the dimensions of benefiting from government technology (Govtech) to create transformation in public finance: a qualitative study in the public sector |
P. 515-530 |
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Hamid Reza Habibi * , Mohammad Amin Asadi Azim , Mohammad Mahdi Nizami |
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Abstract
(1057 Views) |
Full-Text (PDF)
(398 Downloads)
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Do Auditors Incorporate the Risks Related to Clients’ Organization Capital into Pricing of Audit Services? Empirical Evidence from Business and Agency Risk Assessment |
P. 531-552 |
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Abolfazl Momeni Yanesari * , Abdolkhalegh Khonaka |
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Abstract
(960 Views) |
Full-Text (PDF)
(328 Downloads)
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Investigate individual characteristics on the whistle-blowing tendencies of independent auditors with the role of perceived organizational support |
P. 553-584 |
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Fatemeh Saeidi , Khaled Yadegari * , Shahrzad Ahmadi , Hussein Khanifar |
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Abstract
(1169 Views) |
Full-Text (PDF)
(934 Downloads)
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