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:: View This Issue in Alternative Language Export Journal XML Articles RSS Volume 25, Issue 100 (10-2025) ::
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XML Designing a multi-level model including factors affecting the prediction of stock price changes (based on two methods qualitative fuzzy Delphi and quantitative ISM) P. 1-26
Persian Abstract Afsoon Baazm
Abstract (296 Views)   |   Full-Text (PDF) (98 Downloads)  
XML The Moderating Role of Ownership Concentration on the Relationship between Right to Attend Audit Committee and Earnings Management P. 27-45
Persian Abstract Peyman Amini , Poorya Dorafshanian *
Abstract (362 Views)   |   Full-Text (PDF) (172 Downloads)  
XML Change of auditor: the role of the new conditional report, the number and type of conditional clauses in the auditor's report P. 46-81
Persian Abstract Hassan Hashemi * , Rouhollah Mohammad alitabar andvari
Abstract (339 Views)   |   Full-Text (PDF) (141 Downloads)  
XML The Examining of Ethical Culture Audit Firm on Auditor's Neutral Behavior due to the Moderating Role of Transformational Leadership Audit Partners P. 82-104
Persian Abstract Karimeh Rameshi , Abdolreza Mohseni * , Mostafa Ghasemi
Abstract (460 Views)   |   Full-Text (PDF) (179 Downloads)  
XML Evaluating The Development of Fintechs Due to The Internet of Things Functions in The Quality of The Cryptocurrencies Audit Procedures Implementation in Iran P. 105-144
Persian Abstract Fereshteh Ameri , Maryam Shahri * , Vahid Osku , Mohammadreza Abdoli
Abstract (356 Views)   |   Full-Text (PDF) (190 Downloads)  
XML Disclosure of Key Audit Matters and Audit Fee: The Moderating Effect of Firm Risk P. 145-177
Persian Abstract Mohsen Khotanlou , Mahdi Kazemioloum * , Mostafa Abdi , Hosain Bakhtari
Abstract (376 Views)   |   Full-Text (PDF) (178 Downloads)  
XML Examining the Impact of Internal Audit Effectiveness and Sustainable Innovation on Enhancing Sustainability Assurance Practices P. 178-204
Persian Abstract Behnam Karamshahi * , Mojtaba Rezaei
Abstract (494 Views)   |   Full-Text (PDF) (150 Downloads)  
XML A comparative study of the effectiveness of compliance guidelines Internal controls approved by the Stock Exchange Organization P. 205-238
Persian Abstract Mehdi Khorramabadi * , Samira Seif , Soheila Lashgarara , Sajad Habibzadeh Dashtaki
Abstract (380 Views)   |   Full-Text (PDF) (174 Downloads)  
XML Investigating the Interrelationship between Audit Committee insight, Accruals and Pessimistic tone of Financial Reporting using the System of Simultaneous Equations P. 239-277
Persian Abstract Narges Jafari , Bizhan Abedini * , Faegh Ahmadi , Khosro Moradi shahdadi
Abstract (316 Views)   |   Full-Text (PDF) (80 Downloads)  
XML Cyber Risks and Audit Fees: The Moderating Effect of Auditor Characteristics P. 278-302
Persian Abstract  Halimeh Rahmani , Ruhollah Amareh *
Abstract (326 Views)   |   Full-Text (PDF) (316 Downloads)  
XML Audit Fee Prediction using Multilayer Perceptron & Radial Neural Networks P. 303-329
Persian Abstract Mohammad Hassani * , Arezoo Memarimoghadam , Mohammadhamed Khanmohammadi
Abstract (469 Views)   |   Full-Text (PDF) (246 Downloads)  
XML Continuous Audit Deployment Model Using Risk Aggregation: A Data-Driven Approac P. 330-364
Persian Abstract Bahareh Banitalebi dehkordi * , Maryam Khosravi , Hamidreza Jafari dehkordi
Abstract (299 Views)   |   Full-Text (PDF) (84 Downloads)  
XML Psychological characteristics of auditors and the quality of disclosure of the activity report of the board of directors; Grounded Theory Approach P. 365-382
Persian Abstract Meysam Hasirian , Rahmatoallah Azad * , Kaveh Azinfar
Abstract (415 Views)   |   Full-Text (PDF) (124 Downloads)  
XML Investigating the relationship between the quality of financial reporting and financial corruption, with an emphasis on the corporate sustainability reporting P. 383-403
Persian Abstract Mohammad Alizadeh , Seyedrasool Masoumi * , Esfandiar Malekian
Abstract (461 Views)   |   Full-Text (PDF) (142 Downloads)  
XML Identifying and Explaining the Most Effective and Impressionable abilities and Personality Traits of Auditors in Conflict Resolution Negotiations with Client P. 404-438
Persian Abstract Hojjat Shadroo , Zohreh Hajiha * , Azar Moslemi , Ebrahim Givaki
Abstract (360 Views)   |   Full-Text (PDF) (79 Downloads)  
XML Supervision quasi-public corporation by the Court of Accounts. Possibility or impossibility? P. 439-465
Persian Abstract زهرا سلیمی
Abstract (358 Views)   |   Full-Text (PDF) (137 Downloads)  
XML Intelligent monitoring is a step towards synergy and cooperation between the Planning and Budget Organization, the Supreme Audit Court and the Ministry of Economic Affairs and Finance P. 466-495
Persian Abstract Parisa Zare *
Abstract (337 Views)   |   Full-Text (PDF) (170 Downloads)  
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