Authors Index

Select issue All issues Volume 9, Number 28 Volume 10, Number 2 Volume 10, Number 3 Volume 11, Number 4 Volume 11, Number 5 Volume 11, Number 44 Volume 11, Number 45 Volume 12, Number 46 Volume 12, Number 48 Volume 12, Number 49 Volume 13, Number 50 Volume 13, Number 51 Volume 13, Number 52 Volume 13, Number 53 Volume 14, Number 54 Volume 14, Number 55 Volume 14, Number 56 Volume 14, Number 57 Volume 14, Number 58 Volume 15, Number 59 Volume 15, Number 60 Volume 15, Number 61 Volume 15, Number 62 Volume 16, Number 63 Volume 16, Number 64 Volume 16, Number 65 Volume 17, Number 66 Volume 17, Number 67 Volume 17, Number 68 Volume 17, Number 69 Volume 18, Number 70 Volume 18, Number 71 Volume 18, Number 72 Volume 18, Number 73 Volume 19, Number 74 Volume 19, Number 75 Volume 19, Number 76 Volume 19, Number 77 Volume 20, Number 78 Volume 20, Number 79 Volume 20, Number 80 Volume 20, Number 81 Volume 21, Number 82 Volume 21, Number 83 Volume 21, Number 84 Volume 21, Number 85 Volume 22, Number 86 Volume 22, Number 87 Volume 22, Number 88 Volume 22, Number 89 Volume 23, Number 90 Volume 23, Number 91 Volume 23, Number 92 Volume 23, Number 93 Volume 24, Number 94 Volume 24, Number 95 Volume 24, Number 96 Volume 24, Number 97 Volume 25, Number 98 Volume 25, Number 99 Volume 25, Number 100 Volume 25, Number 101 Volume 26, Number 102 Volume 26, Number 103 All issues

Zia,  Mohammad Reza Identification and ranking of components and indicators of tax policy implementation in the private sector of the health system [Volume 26, Number 103] Javadi,  Mohammad Reza Identification and ranking of components and indicators of tax policy implementation in the private sector of the health system [Volume 26, Number 103] Norouzi,  Mahsa Identification and ranking of components and indicators of tax policy implementation in the private sector of the health system [Volume 26, Number 103] Hosseini, Seyyed hossein The role of ethical and professional factors in explaining auditor's perceptions of fraud risk [Volume 26, Number 102] Moradzadehfard, Mahdi The role of ethical and professional factors in explaining auditor's perceptions of fraud risk [Volume 26, Number 102] Bemani Mohammadabadi, Majid The role of ethical and professional factors in explaining auditor's perceptions of fraud risk [Volume 26, Number 102] Gholam, Mohammad Aziz The role of ethical and professional factors in explaining auditor's perceptions of fraud risk [Volume 26, Number 102] Soleymani, Hamed The effect of auditors' attributional style and emotion control on fraud detection ability: The mediating role of dysfunctional behaviors [Volume 25, Number 101] Atashi Golestani, Hojatollah The effect of auditors' attributional style and emotion control on fraud detection ability: The mediating role of dysfunctional behaviors [Volume 25, Number 101] Arminkia, AmirHossein The effect of auditors' attributional style and emotion control on fraud detection ability: The mediating role of dysfunctional behaviors [Volume 25, Number 101] Hosseini, Seyyed hossein The relationship between professional commitment and auditor’s perception of fraud risk: The moderating role of self-efficacy [Volume 25, Number 101] Moradzadehfard, Mahdi The relationship between professional commitment and auditor’s perception of fraud risk: The moderating role of self-efficacy [Volume 25, Number 101] Bemani Mohammadabadi, Majid The relationship between professional commitment and auditor’s perception of fraud risk: The moderating role of self-efficacy [Volume 25, Number 101] Gholam, Mohammad Aziz The relationship between professional commitment and auditor’s perception of fraud risk: The moderating role of self-efficacy [Volume 25, Number 101] Abedi Sadaghiani, Babak Audit Oversight Quality and Corporate Fraud Risk: The Moderating Role of Tax Avoidance Measures [Volume 26, Number 102] kiani, Ali Audit Oversight Quality and Corporate Fraud Risk: The Moderating Role of Tax Avoidance Measures [Volume 26, Number 102] Mazaheri, Esmail Audit Oversight Quality and Corporate Fraud Risk: The Moderating Role of Tax Avoidance Measures [Volume 26, Number 102] Hemmati, Hasan Presenting a Systematic Representation Pattern of Drivers and Consequent of Strategic Management Accounting in The Fintechs Sustainability [Volume 26, Number 102] Moslemi, Azar Presenting a Systematic Representation Pattern of Drivers and Consequent of Strategic Management Accounting in The Fintechs Sustainability [Volume 26, Number 102] Maleki Oskouei, Malek Taj Presenting a Systematic Representation Pattern of Drivers and Consequent of Strategic Management Accounting in The Fintechs Sustainability [Volume 26, Number 102] khodayari, Hamidreza Presenting a Systematic Representation Pattern of Drivers and Consequent of Strategic Management Accounting in The Fintechs Sustainability [Volume 26, Number 102] Maleki Oskouei, Malek Taj The Mediating Role of ESG Performance in the Relationship between ESOP and Employee Performance Evaluation from the perspective of startup employees [Volume 26, Number 102] Rahmaninia, Ehsan The Mediating Role of ESG Performance in the Relationship between ESOP and Employee Performance Evaluation from the perspective of startup employees [Volume 26, Number 102] Arabi, Mehran The Mediating Role of ESG Performance in the Relationship between ESOP and Employee Performance Evaluation from the perspective of startup employees [Volume 26, Number 102] rostamijaz, hamid Explaining the role of psychological capital of tax auditors in adherence to the code of professional conduct: The mediating role of moral duty [Volume 26, Number 102] kargar, majid Explaining the role of psychological capital of tax auditors in adherence to the code of professional conduct: The mediating role of moral duty [Volume 26, Number 102] zarei, amineh Explaining the role of psychological capital of tax auditors in adherence to the code of professional conduct: The mediating role of moral duty [Volume 26, Number 102] Bavafa, Amir Hossein Identifying and interpreting structural modeling of strategic dimensions of liquidation of budget [Volume 26, Number 102] Moradi, Mahdi Explaining the mechanism of auditors' job burnout with emphasis on the mediating role of Workaholism [Volume 26, Number 102] Rashidi, Mahtab Explaining the mechanism of auditors' job burnout with emphasis on the mediating role of Workaholism [Volume 26, Number 102] zabihi, ali The effect of dark personality traits on tax evasion using structural equation modeling (Case study: companies admitted to the Tehran Stock Exchange) [Volume 26, Number 102] masoumi, seyedrasool The effect of dark personality traits on tax evasion using structural equation modeling (Case study: companies admitted to the Tehran Stock Exchange) [Volume 26, Number 102] kabiri, mahdi The effect of dark personality traits on tax evasion using structural equation modeling (Case study: companies admitted to the Tehran Stock Exchange) [Volume 26, Number 102] Ghasemi Eghbash, Ali Fraud detection model development by auditors: Grounded Theory [Volume 26, Number 102] Setayesh, Mohammad Hossein Fraud detection model development by auditors: Grounded Theory [Volume 26, Number 102] Masoumi, Maedeh Examining the Impact of Environmental, Social, and Governance (ESG) Disclosure on Dividend Payout Policy: The Moderating Role of Audit Quality [Volume 26, Number 102] Farsad Amanollahi, Gholam Reza Examining the Impact of Environmental, Social, and Governance (ESG) Disclosure on Dividend Payout Policy: The Moderating Role of Audit Quality [Volume 26, Number 102] Bahadori, Maryam Examining the Impact of Environmental, Social, and Governance (ESG) Disclosure on Dividend Payout Policy: The Moderating Role of Audit Quality [Volume 26, Number 102] Bidari, Mohammad Ali The Professional Practices Framework of Auditors' Strategic Decisions and Its Impact on Pressures Leading to Shirking: A Theoretical Extension of Bricolage In Auditing [Volume 25, Number 101] Khosravipour, Negar The Professional Practices Framework of Auditors' Strategic Decisions and Its Impact on Pressures Leading to Shirking: A Theoretical Extension of Bricolage In Auditing [Volume 25, Number 101] Saadati, Alireza The Professional Practices Framework of Auditors' Strategic Decisions and Its Impact on Pressures Leading to Shirking: A Theoretical Extension of Bricolage In Auditing [Volume 25, Number 101] Kamyabi, Yahya Investigating the effect of auditor professional skepticism in reducing the effect of information source on judgment [Volume 25, Number 101] eghbal sefat Ronaghi , Esmael Investigating the effect of auditor professional skepticism in reducing the effect of information source on judgment [Volume 25, Number 101] Farzane, Roya Providing a multi-criteria decision-making framework for evaluation of sustainability performance for audit firms [Volume 25, Number 101] Shamsadini, Kazem Providing a multi-criteria decision-making framework for evaluation of sustainability performance for audit firms [Volume 25, Number 101] Ghorbani Baravati, Negin Providing a multi-criteria decision-making framework for evaluation of sustainability performance for audit firms [Volume 25, Number 101] Veisi, Leila The Relationship Between Audit Committee Characteristics and Intellectual Capital Performance with Intellectual Capital Disclosure (Automotive and Pharmaceutical Industries) [Volume 25, Number 101] Mohammadi, Mehdi The Relationship Between Audit Committee Characteristics and Intellectual Capital Performance with Intellectual Capital Disclosure (Automotive and Pharmaceutical Industries) [Volume 25, Number 101] Khalili, Yassaman The Relationship Between Audit Committee Characteristics and Intellectual Capital Performance with Intellectual Capital Disclosure (Automotive and Pharmaceutical Industries) [Volume 25, Number 101] frootan, Hojjat Designing a Qualitative Model for the Effect of Education in Preventing Financial Corruption in Government Auditing: A Meta-synthesis and Thematic Analysis Approach [Volume 25, Number 101] abdolazade, Salam Designing a Qualitative Model for the Effect of Education in Preventing Financial Corruption in Government Auditing: A Meta-synthesis and Thematic Analysis Approach [Volume 25, Number 101] rayat pishe, Saeed Designing a Qualitative Model for the Effect of Education in Preventing Financial Corruption in Government Auditing: A Meta-synthesis and Thematic Analysis Approach [Volume 25, Number 101] safa, mojgan Evaluating the Impact of Sustainability Auditing on Promoting Social Responsibility of the Auditing Profession [Volume 25, Number 101] jahangirnia, hosain Evaluating the Impact of Sustainability Auditing on Promoting Social Responsibility of the Auditing Profession [Volume 25, Number 101] borhani, seyed abbas Evaluating the Impact of Sustainability Auditing on Promoting Social Responsibility of the Auditing Profession [Volume 25, Number 101] satvati, sajad Evaluating the Impact of Sustainability Auditing on Promoting Social Responsibility of the Auditing Profession [Volume 25, Number 101] Lalba, Ali Explaining the Dimensions of The Auditor's Quantum Leadership And Its Effect on Knowledge Sharing And Social Interactions Of the Audit Team [Volume 25, Number 101] HassanMaleki,  Alireza Explaining the Dimensions of The Auditor's Quantum Leadership And Its Effect on Knowledge Sharing And Social Interactions Of the Audit Team [Volume 25, Number 101] moslemi,  azar Explaining the Dimensions of The Auditor's Quantum Leadership And Its Effect on Knowledge Sharing And Social Interactions Of the Audit Team [Volume 25, Number 101] rafiee, hosein Explaining the Dimensions of The Auditor's Quantum Leadership And Its Effect on Knowledge Sharing And Social Interactions Of the Audit Team [Volume 25, Number 101] Koochaki Fard, Zahra The impact of using artificial intelligence on the audit process [Volume 25, Number 101] Behzadian, Fatah The impact of using artificial intelligence on the audit process [Volume 25, Number 101] Zare, Iman The effect of moral intelligence and cooperation between internal and independent auditors on the moral courage of internal auditors [Volume 25, Number 101] Torabi, Roya The effect of moral intelligence and cooperation between internal and independent auditors on the moral courage of internal auditors [Volume 25, Number 101] Sadrara, Mehrdad Audit committee characteristics and investment efficiency: the moderating effect of opportunistic related party transactions [Volume 25, Number 101] Moshashaei, Seyed Mohammad Audit committee characteristics and investment efficiency: the moderating effect of opportunistic related party transactions [Volume 25, Number 101] Hashemi Nejad, Masoomeh Audit committee characteristics and investment efficiency: the moderating effect of opportunistic related party transactions [Volume 25, Number 101] negahdari, ebrahim Modeling the Ranking of Credit Facility Risks in Islamic Banking and Customers’ Behavioral Reactions to Risk Perception [Volume 25, Number 101] mohebi, mohammad Modeling the Ranking of Credit Facility Risks in Islamic Banking and Customers’ Behavioral Reactions to Risk Perception [Volume 25, Number 101] nakhaei, abbas Modeling the Ranking of Credit Facility Risks in Islamic Banking and Customers’ Behavioral Reactions to Risk Perception [Volume 25, Number 101] Piroozniya, Hossein Investigating the impact of the financial crisis at the time of entering the profession on auditors' professional skepticism [Volume 25, Number 101] Khodadadi, Vali Investigating the impact of the financial crisis at the time of entering the profession on auditors' professional skepticism [Volume 25, Number 101] Abedi Sadaghiani, Babak Investigating the impact of the financial crisis at the time of entering the profession on auditors' professional skepticism [Volume 25, Number 101] Abdoli, Mohammadreza The Corporate Governance Civilization and Manager's Pervasive Rationality Effectiveness: The Development of Bourgeois Theory [Volume 25, Number 101] Barati, Saied The Corporate Governance Civilization and Manager's Pervasive Rationality Effectiveness: The Development of Bourgeois Theory [Volume 25, Number 101] Hooshmand Kashani, Abbas The impact of intellectual capital and professionalism on the performance of auditing firms [Volume 25, Number 101] Sajadi, Seyyed Hossein The impact of intellectual capital and professionalism on the performance of auditing firms [Volume 25, Number 101] Basirat, Mehdi Providing a Model for Evaluating The Outcomes of Internal Audit Effectiveness: A Case Study of The Petrochemical Industry [Volume 25, Number 101] Firouzian Nezhad, Mohammad Providing a Model for Evaluating The Outcomes of Internal Audit Effectiveness: A Case Study of The Petrochemical Industry [Volume 25, Number 101] Mahmoodi, Ali Providing a Model for Evaluating The Outcomes of Internal Audit Effectiveness: A Case Study of The Petrochemical Industry [Volume 25, Number 101] Naseri Majd, Abdolah Providing a Model for Evaluating The Outcomes of Internal Audit Effectiveness: A Case Study of The Petrochemical Industry [Volume 25, Number 101] Afsaneh, Soroushyar Investigating the Effectiveness of Internal Control on Climate Change Reporting of Capital Market Companies [Volume 25, Number 101] AbdulHussein Hatef, Majid Investigating the Effectiveness of Internal Control on Climate Change Reporting of Capital Market Companies [Volume 25, Number 101] Safari Gerayli, Mehdi Investigating the Effectiveness of Internal Control on Climate Change Reporting of Capital Market Companies [Volume 25, Number 101] Hadi Mehdi, Zeinab Investigating the Effectiveness of Internal Control on Climate Change Reporting of Capital Market Companies [Volume 25, Number 101] poor Aghajan, Abbas Investigating the effect of dark personality traits on auditors' deviant behavior based on the structural equation method [Volume 25, Number 101] zabihi, Ali Investigating the effect of dark personality traits on auditors' deviant behavior based on the structural equation method [Volume 25, Number 101] Dadashi, Farhad Investigating the effect of dark personality traits on auditors' deviant behavior based on the structural equation method [Volume 25, Number 101] Zare, Parisa 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 [Volume 25, Number 100] سلیمی, زهرا Supervision quasi-public corporation by the Court of Accounts. Possibility or impossibility? [Volume 25, Number 100] Givaki , Ebrahim Identifying and Explaining the Most Effective and Impressionable abilities and Personality Traits of Auditors in Conflict Resolution Negotiations with Client [Volume 25, Number 100] moslemi, azar Identifying and Explaining the Most Effective and Impressionable abilities and Personality Traits of Auditors in Conflict Resolution Negotiations with Client [Volume 25, Number 100] hajiha, zohreh Identifying and Explaining the Most Effective and Impressionable abilities and Personality Traits of Auditors in Conflict Resolution Negotiations with Client [Volume 25, Number 100] shadroo, hojjat Identifying and Explaining the Most Effective and Impressionable abilities and Personality Traits of Auditors in Conflict Resolution Negotiations with Client [Volume 25, Number 100] malekian, esfandiar Investigating the relationship between the quality of financial reporting and financial corruption, with an emphasis on the corporate sustainability reporting [Volume 25, Number 100] masoumi, seyedrasool Investigating the relationship between the quality of financial reporting and financial corruption, with an emphasis on the corporate sustainability reporting [Volume 25, Number 100] alizadeh, mohammad Investigating the relationship between the quality of financial reporting and financial corruption, with an emphasis on the corporate sustainability reporting [Volume 25, Number 100] Azinfar, kaveh Psychological characteristics of auditors and the quality of disclosure of the activity report of the board of directors; Grounded Theory Approach [Volume 25, Number 100] Azad, rahmatoallah Psychological characteristics of auditors and the quality of disclosure of the activity report of the board of directors; Grounded Theory Approach [Volume 25, Number 100] hasirian, meysam Psychological characteristics of auditors and the quality of disclosure of the activity report of the board of directors; Grounded Theory Approach [Volume 25, Number 100] jafari dehkordi, hamidreza Continuous Audit Deployment Model Using Risk Aggregation: A Data-Driven Approac [Volume 25, Number 100] khosravi, maryam Continuous Audit Deployment Model Using Risk Aggregation: A Data-Driven Approac [Volume 25, Number 100] banitalebi dehkordi, bahareh Continuous Audit Deployment Model Using Risk Aggregation: A Data-Driven Approac [Volume 25, Number 100] Khanmohammadi, Mohammadhamed Audit Fee Prediction using Multilayer Perceptron & Radial Neural Networks [Volume 25, Number 100] Memarimoghadam, Arezoo Audit Fee Prediction using Multilayer Perceptron & Radial Neural Networks [Volume 25, Number 100] Hassani, Mohammad Audit Fee Prediction using Multilayer Perceptron & Radial Neural Networks [Volume 25, Number 100] Rahmani,  Halimeh Cyber Risks and Audit Fees: The Moderating Effect of Auditor Characteristics [Volume 25, Number 100] Amareh, Ruhollah Cyber Risks and Audit Fees: The Moderating Effect of Auditor Characteristics [Volume 25, Number 100] moradi shahdadi, khosro Investigating the Interrelationship between Audit Committee insight, Accruals and Pessimistic tone of Financial Reporting using the System of Simultaneous Equations [Volume 25, Number 100] ahmadi, faegh Investigating the Interrelationship between Audit Committee insight, Accruals and Pessimistic tone of Financial Reporting using the System of Simultaneous Equations [Volume 25, Number 100] abedini, bizhan Investigating the Interrelationship between Audit Committee insight, Accruals and Pessimistic tone of Financial Reporting using the System of Simultaneous Equations [Volume 25, Number 100] jafari, narges Investigating the Interrelationship between Audit Committee insight, Accruals and Pessimistic tone of Financial Reporting using the System of Simultaneous Equations [Volume 25, Number 100] Habibzadeh Dashtaki, sajad A comparative study of the effectiveness of compliance guidelines Internal controls approved by the Stock Exchange Organization [Volume 25, Number 100] lashgarara, soheila A comparative study of the effectiveness of compliance guidelines Internal controls approved by the Stock Exchange Organization [Volume 25, Number 100] seif, samira A comparative study of the effectiveness of compliance guidelines Internal controls approved by the Stock Exchange Organization [Volume 25, Number 100] Khorramabadi, Mehdi A comparative study of the effectiveness of compliance guidelines Internal controls approved by the Stock Exchange Organization [Volume 25, Number 100] Rezaei, Mojtaba Examining the Impact of Internal Audit Effectiveness and Sustainable Innovation on Enhancing Sustainability Assurance Practices [Volume 25, Number 100] Karamshahi, Behnam Examining the Impact of Internal Audit Effectiveness and Sustainable Innovation on Enhancing Sustainability Assurance Practices [Volume 25, Number 100] Bakhtari, Hosain Disclosure of Key Audit Matters and Audit Fee: The Moderating Effect of Firm Risk [Volume 25, Number 100] Abdi, Mostafa Disclosure of Key Audit Matters and Audit Fee: The Moderating Effect of Firm Risk [Volume 25, Number 100] Kazemioloum, Mahdi Disclosure of Key Audit Matters and Audit Fee: The Moderating Effect of Firm Risk [Volume 25, Number 100] Khotanlou, Mohsen Disclosure of Key Audit Matters and Audit Fee: The Moderating Effect of Firm Risk [Volume 25, Number 100] Abdoli, Mohammadreza Evaluating The Development of Fintechs Due to The Internet of Things Functions in The Quality of The Cryptocurrencies Audit Procedures Implementation in Iran [Volume 25, Number 100] Osku, Vahid Evaluating The Development of Fintechs Due to The Internet of Things Functions in The Quality of The Cryptocurrencies Audit Procedures Implementation in Iran [Volume 25, Number 100] Shahri, Maryam Evaluating The Development of Fintechs Due to The Internet of Things Functions in The Quality of The Cryptocurrencies Audit Procedures Implementation in Iran [Volume 25, Number 100] Ameri, Fereshteh Evaluating The Development of Fintechs Due to The Internet of Things Functions in The Quality of The Cryptocurrencies Audit Procedures Implementation in Iran [Volume 25, Number 100] Ghasemi, Mostafa The Examining of Ethical Culture Audit Firm on Auditor's Neutral Behavior due to the Moderating Role of Transformational Leadership Audit Partners [Volume 25, Number 100] Mohseni, Abdolreza The Examining of Ethical Culture Audit Firm on Auditor's Neutral Behavior due to the Moderating Role of Transformational Leadership Audit Partners [Volume 25, Number 100] Rameshi, Karimeh The Examining of Ethical Culture Audit Firm on Auditor's Neutral Behavior due to the Moderating Role of Transformational Leadership Audit Partners [Volume 25, Number 100] mohammad alitabar andvari, Rouhollah Change of auditor: the role of the new conditional report, the number and type of conditional clauses in the auditor's report [Volume 25, Number 100] hashemi, hassan Change of auditor: the role of the new conditional report, the number and type of conditional clauses in the auditor's report [Volume 25, Number 100] dorafshanian, poorya The Moderating Role of Ownership Concentration on the Relationship between Right to Attend Audit Committee and Earnings Management [Volume 25, Number 100] amini, peyman The Moderating Role of Ownership Concentration on the Relationship between Right to Attend Audit Committee and Earnings Management [Volume 25, Number 100] baazm, afsoon Designing a multi-level model including factors affecting the prediction of stock price changes (based on two methods qualitative fuzzy Delphi and quantitative ISM) [Volume 25, Number 100] forogi, daryosh A comprehensive e-government model with an emphasis on reducing multiple accountability disorders in public sector executive agencies [Volume 25, Number 99] banitalebi, bahareh A comprehensive e-government model with an emphasis on reducing multiple accountability disorders in public sector executive agencies [Volume 25, Number 99] khosravi, mohsen A comprehensive e-government model with an emphasis on reducing multiple accountability disorders in public sector executive agencies [Volume 25, Number 99] rouhani, ali Examining the Role of the Court of Audit's Budget Settlement Reports in the Budgeting and Budget Planning [Volume 25, Number 99] farahi, mana Clarifying the role of auditors' job empowerment in reducing audit quality behavior according to the mediating role of professional performance [Volume 25, Number 99] Sadeghi, Maryam Clarifying the role of auditors' job empowerment in reducing audit quality behavior according to the mediating role of professional performance [Volume 25, Number 99] khonaka, Abdolkhalegh Clarifying the role of auditors' job empowerment in reducing audit quality behavior according to the mediating role of professional performance [Volume 25, Number 99] Khalili, Yassaman Clarifying the role of auditors' job empowerment in reducing audit quality behavior according to the mediating role of professional performance [Volume 25, Number 99] Nouraei, mahdi Assessing the Scope of Article 53 of the Constitution in Light of the Views of the Constituent Power and the Interpreting Body [Volume 25, Number 99] Dastgheib, Ahmad Reza Assessing the Scope of Article 53 of the Constitution in Light of the Views of the Constituent Power and the Interpreting Body [Volume 25, Number 99] Dadkhah, Hossein A New Approach to Expanding International Relations of the Supreme Audit Court of the Islamic Republic of Iran Towards Promoting Audit Diplomacy [Volume 25, Number 99] Ghasempoue, Amir Abbas A New Approach to Expanding International Relations of the Supreme Audit Court of the Islamic Republic of Iran Towards Promoting Audit Diplomacy [Volume 25, Number 99] Kanani, Akbar A template for the usefulness of financial statement notes (with emphasis on information overload theory) [Volume 25, Number 99] Mohammadzadeh Salteh, Heydar A template for the usefulness of financial statement notes (with emphasis on information overload theory) [Volume 25, Number 99] Hejazi, Rezvan A template for the usefulness of financial statement notes (with emphasis on information overload theory) [Volume 25, Number 99] babazadeh, Ali A template for the usefulness of financial statement notes (with emphasis on information overload theory) [Volume 25, Number 99] Rostami Mazoee Nemat Rostami Mazoee, Nemat Presenting the Qualitative Growth Model of Sustainable Reporting of Companies Based on the Characteristics of Big Data with an Interpretative Structural Approach [Volume 25, Number 99] Pourali, Mohammad Reza Presenting the Qualitative Growth Model of Sustainable Reporting of Companies Based on the Characteristics of Big Data with an Interpretative Structural Approach [Volume 25, Number 99] Samadi Largani, Mahmoud Presenting the Qualitative Growth Model of Sustainable Reporting of Companies Based on the Characteristics of Big Data with an Interpretative Structural Approach [Volume 25, Number 99] Montazeri, Azita Presenting the Qualitative Growth Model of Sustainable Reporting of Companies Based on the Characteristics of Big Data with an Interpretative Structural Approach [Volume 25, Number 99] Jazani, Nasrin Designing a model of good organizational governance in Iran's regulatory bodies [Volume 25, Number 99] derakhshan, rostam Designing a model of good organizational governance in Iran's regulatory bodies [Volume 25, Number 99] abednejad, mohammad Designing a model of good organizational governance in Iran's regulatory bodies [Volume 25, Number 99] Alinezhad Sarokolaei, Mehdi Investigating the effect of behavioral bias on the professional judgment of auditors of the State Court of Audit [Volume 25, Number 99] Poraghajan, Abbas Ali Investigating the effect of behavioral bias on the professional judgment of auditors of the State Court of Audit [Volume 25, Number 99] Paripoor, Ahmad Investigating the effect of behavioral bias on the professional judgment of auditors of the State Court of Audit [Volume 25, Number 99] Basirat, Mehdi Phenomenology of Shadow Audit Procedures of Internal Control: Normative Stimulation of Key Matters Disclosure [Volume 25, Number 99] Firouzain Nezhad, Mohammad Phenomenology of Shadow Audit Procedures of Internal Control: Normative Stimulation of Key Matters Disclosure [Volume 25, Number 99] Mahmoodi, Ali Phenomenology of Shadow Audit Procedures of Internal Control: Normative Stimulation of Key Matters Disclosure [Volume 25, Number 99] Naseri Majd, Abdolah Phenomenology of Shadow Audit Procedures of Internal Control: Normative Stimulation of Key Matters Disclosure [Volume 25, Number 99] a, y Weaknesses of internal audit of municipalities and providing a suitable model with the grounded theory [Volume 25, Number 99] i, n Weaknesses of internal audit of municipalities and providing a suitable model with the grounded theory [Volume 25, Number 99] y, z Weaknesses of internal audit of municipalities and providing a suitable model with the grounded theory [Volume 25, Number 99] b, m Weaknesses of internal audit of municipalities and providing a suitable model with the grounded theory [Volume 25, Number 99] Moghaddam, Abdolkarim The Reptile Search Optimization Algorithm, An Efficient And Effective Algorithm In Predicting The Bankruptcy Of Companies [Volume 25, Number 99] moslemi, Azar The Reptile Search Optimization Algorithm, An Efficient And Effective Algorithm In Predicting The Bankruptcy Of Companies [Volume 25, Number 99] taghimollaei, mostafa The Reptile Search Optimization Algorithm, An Efficient And Effective Algorithm In Predicting The Bankruptcy Of Companies [Volume 25, Number 99] Kheradyar, Sina Examining the Convergence and Divergence of Managers' and Shareholders' Decisions Based on Earnings Stability and Value Content of Earnings with the Moderating Effect of Salience Phenomenon [Volume 25, Number 99] Barari Nokashti, Soghra Examining the Convergence and Divergence of Managers' and Shareholders' Decisions Based on Earnings Stability and Value Content of Earnings with the Moderating Effect of Salience Phenomenon [Volume 25, Number 99] Afzali, Mohadeseh Examining the Convergence and Divergence of Managers' and Shareholders' Decisions Based on Earnings Stability and Value Content of Earnings with the Moderating Effect of Salience Phenomenon [Volume 25, Number 99] fatemi, adel The impact of cost management techniques in strategic management accounting on governance, social and environmental dimensions of sustainable development reporting in the production chain of goods and services [Volume 25, Number 99] parvizi, behzad The impact of cost management techniques in strategic management accounting on governance, social and environmental dimensions of sustainable development reporting in the production chain of goods and services [Volume 25, Number 99] mahmoodi khoshroo, omid The impact of cost management techniques in strategic management accounting on governance, social and environmental dimensions of sustainable development reporting in the production chain of goods and services [Volume 25, Number 99] mostafa faraj, arina The impact of cost management techniques in strategic management accounting on governance, social and environmental dimensions of sustainable development reporting in the production chain of goods and services [Volume 25, Number 99] Rezaei, Mehdi Providing a model to improve the evaluation of internal controls and accounting systems [Volume 25, Number 98] Hossein Afshari, Mehran Providing a model to improve the evaluation of internal controls and accounting systems [Volume 25, Number 98] Hajiani, Hadi Providing a model to improve the evaluation of internal controls and accounting systems [Volume 25, Number 98] Amiri, Hadi The Impact of Auditors' Ethical Ideology on Ethical Decision-making Pattern with emphasis on the Mediating Role of Ethical Intensity [Volume 25, Number 99] Foroghi, Dariush The Impact of Auditors' Ethical Ideology on Ethical Decision-making Pattern with emphasis on the Mediating Role of Ethical Intensity [Volume 25, Number 99] Aleali, Sayed Ali The Impact of Auditors' Ethical Ideology on Ethical Decision-making Pattern with emphasis on the Mediating Role of Ethical Intensity [Volume 25, Number 99] Tabarsa, Gholamali Designing and Describing a Financial Anti-Corruption Local Model in Iran's Public Organizations [Volume 25, Number 99] Khoramian, Mehdi Designing and Describing a Financial Anti-Corruption Local Model in Iran's Public Organizations [Volume 25, Number 99] Jafari, Ali Studying the conflict control of auditors' social ethics (SEM approach ) [Volume 25, Number 99] abdi, rasol Studying the conflict control of auditors' social ethics (SEM approach ) [Volume 25, Number 99] Pakmaram, Asgar Studying the conflict control of auditors' social ethics (SEM approach ) [Volume 25, Number 99] samadi Farokhran, Ahad Studying the conflict control of auditors' social ethics (SEM approach ) [Volume 25, Number 99] Nassirzadeh,  Farzaneh Predicting managers' disclosure tone inconsistency using a decision tree [Volume 25, Number 99] pouryousof, azam Predicting managers' disclosure tone inconsistency using a decision tree [Volume 25, Number 99] Sotudeh, Reza Providing a framework for promotion and improvement accounting information systems based on blockchain technology and artificial intelligence [Volume 25, Number 99] Payan, Ali Providing a framework for promotion and improvement accounting information systems based on blockchain technology and artificial intelligence [Volume 25, Number 99] Piri, Habib Providing a framework for promotion and improvement accounting information systems based on blockchain technology and artificial intelligence [Volume 25, Number 99] Zaynali Kermani, Amrullah Providing a framework for promotion and improvement accounting information systems based on blockchain technology and artificial intelligence [Volume 25, Number 99] Abbassian, Ezzatollah Presenting and Explaining the Pattern of Accounting Education Topics in Relation to Emerging Technologies [Volume 25, Number 99] Faraji, Omid Presenting and Explaining the Pattern of Accounting Education Topics in Relation to Emerging Technologies [Volume 25, Number 99] zarei, Eisa Presenting and Explaining the Pattern of Accounting Education Topics in Relation to Emerging Technologies [Volume 25, Number 99] Mohammadi Nodeh, Fazel Identifying and Leveling the the feasibility of adopting the Target Costing System in the Petrochemical Industry [Volume 25, Number 98] Kheradyar, Sina Identifying and Leveling the the feasibility of adopting the Target Costing System in the Petrochemical Industry [Volume 25, Number 98] Aghaei, Ali Identifying and Leveling the the feasibility of adopting the Target Costing System in the Petrochemical Industry [Volume 25, Number 98] Badavar Nahandi, Younes Presenting an external auditor's narcissism model with a mixed method approach [Volume 25, Number 98] Mohammadi, Ahmad Presenting an external auditor's narcissism model with a mixed method approach [Volume 25, Number 98] Alinezhad Sarokolaei, Mehdi Presenting an external auditor's narcissism model with a mixed method approach [Volume 25, Number 98] Pashazadeh Kahaq, Maesumeh Presenting an external auditor's narcissism model with a mixed method approach [Volume 25, Number 98] khataie, Erfan Designing the internal control model of the public sector based on the three main pillars of the supervisory, executive and stakeholders [Volume 25, Number 98] Shah Mohammadzadeh, Alireza Designing the internal control model of the public sector based on the three main pillars of the supervisory, executive and stakeholders [Volume 25, Number 98] Yavari Wafa, Ehsan Designing the internal control model of the public sector based on the three main pillars of the supervisory, executive and stakeholders [Volume 25, Number 98] Maldar Sarpol, Masoomeh Sadat Assessing the Disclosure of Key Audit Matters on the Perceptions and Credibility of the Audit Report and the Understanding of Financial Statements [Volume 25, Number 98] Mirbagheri Roodbari,  Seyede Amene Assessing the Disclosure of Key Audit Matters on the Perceptions and Credibility of the Audit Report and the Understanding of Financial Statements [Volume 25, Number 98] sotudeh, reza Explaining the model of performance evaluation and accountability of Iran's audit organization from the experts' point of view [Volume 25, Number 98] Dashtban,  Hossein Examining the role of internal controls in establishing transparency and financial discipline in the public sector [Volume 25, Number 98] Dadkhah Dastjerdi,  Hossein Examining the role of internal controls in establishing transparency and financial discipline in the public sector [Volume 25, Number 98] mohammadi, jamal Examining the role of internal controls in establishing transparency and financial discipline in the public sector [Volume 25, Number 98] Azadi Hir, Keyhan Testing the Theory of Planned Tax Behavior in Predicting the Morale and behavior of Taxpayers [Volume 25, Number 98] Zolfaghari, Mehdi Testing the Theory of Planned Tax Behavior in Predicting the Morale and behavior of Taxpayers [Volume 25, Number 98] Bakhshi, Sahar Testing the Theory of Planned Tax Behavior in Predicting the Morale and behavior of Taxpayers [Volume 25, Number 98] Nooreddin, Mostafa Designing Structural-Interpretative Model of Financial Reporting Pattern of Environmental Information in Iran [Volume 25, Number 98] Khodarahmi, Behrooz Analysis of Financial Transparency Barriers in the Iran's Administration System: Application of Problem Tree Analysis [Volume 25, Number 98] delkhah, jalil Analysis of Financial Transparency Barriers in the Iran's Administration System: Application of Problem Tree Analysis [Volume 25, Number 98] hajinejhad, abolfazl Paradigm model of the challenges of budget liquidation report of the Supreme Audit Court and its impact on economic decision making [Volume 25, Number 98] eslamzadeh, omid Paradigm model of the challenges of budget liquidation report of the Supreme Audit Court and its impact on economic decision making [Volume 25, Number 98] asadi, ali Review of the budget structure reform based on the Budget Settlement Report of the Court of Audit of the country [Volume 25, Number 98] khaleghian, hadi Review of the budget structure reform based on the Budget Settlement Report of the Court of Audit of the country [Volume 25, Number 98] Norouzi,  Mohammad ‌Investigating the characteristics of an effective audit committee on managers' social responsibility disclosure commitment with an emphasis on the moderating role of women on the board of directors [Volume 25, Number 98] Oskou ,  Vahid ‌Investigating the characteristics of an effective audit committee on managers' social responsibility disclosure commitment with an emphasis on the moderating role of women on the board of directors [Volume 25, Number 98] Rahmani, Ali Knowledge transfer in auditing and auditing fees considering the moderating effect of auditor's expertise in the industry [Volume 25, Number 98] Hekmat, Hanieh Knowledge transfer in auditing and auditing fees considering the moderating effect of auditor's expertise in the industry [Volume 25, Number 98] ahmadi, sara Knowledge transfer in auditing and auditing fees considering the moderating effect of auditor's expertise in the industry [Volume 25, Number 98] mahmoodi, mohammad The relationship between block chain technology and the qualitative characteristics of accounting information with the mediating role of internal controls, auditing and management accounting techniques [Volume 25, Number 98] moradi, zahra The relationship between block chain technology and the qualitative characteristics of accounting information with the mediating role of internal controls, auditing and management accounting techniques [Volume 25, Number 98] mehdizadeh, nahid The relationship between block chain technology and the qualitative characteristics of accounting information with the mediating role of internal controls, auditing and management accounting techniques [Volume 25, Number 98] Farhadi, Maryam Evaluating the Conceptual Model of Audit Report Credibility: A Structural Equation Modeling Approach [Volume 25, Number 98] Jafari, Ali Evaluating the Conceptual Model of Audit Report Credibility: A Structural Equation Modeling Approach [Volume 25, Number 98] Kiani Dehkiani, Masoud Evaluating the Conceptual Model of Audit Report Credibility: A Structural Equation Modeling Approach [Volume 25, Number 98] Torabi, Javad The effect of the presence of certified public accountants in the composition of the audit committee on Audit Report Lag [Volume 25, Number 98] Moshashaei, Seyed Mohammad The effect of the presence of certified public accountants in the composition of the audit committee on Audit Report Lag [Volume 25, Number 98] mahmoodi khoshroo, omid Identifying and Ranking the Factors Affecting the Audit Quality in Terms of Resource Risk and Their Impact on Government Financial Management [Volume 25, Number 98] mohammadi malgharni, ataalah Identifying and Ranking the Factors Affecting the Audit Quality in Terms of Resource Risk and Their Impact on Government Financial Management [Volume 25, Number 98] heidari, abolfazl Identifying and Ranking the Factors Affecting the Audit Quality in Terms of Resource Risk and Their Impact on Government Financial Management [Volume 25, Number 98] saghafi, mahdi Discovered audit distortions and managers' reporting tone: the mediating role of financial reporting quality [Volume 23, Number 93] nassirzadeh, Farzaneh Discovered audit distortions and managers' reporting tone: the mediating role of financial reporting quality [Volume 23, Number 93] Pouryousof, Azam Discovered audit distortions and managers' reporting tone: the mediating role of financial reporting quality [Volume 23, Number 93] hadinejad, manighe Study of the effects of central bank policy intervention on the exchange rate and review of post-Keynesian views Study of the effects of central bank policy intervention on the exchange rate and review of the views of post Keynesian and financial auditors in Iran and financial auditors in Iran [Volume 22, Number 88] damankeshide, marjan Study of the effects of central bank policy intervention on the exchange rate and review of post-Keynesian views Study of the effects of central bank policy intervention on the exchange rate and review of the views of post Keynesian and financial auditors in Iran and financial auditors in Iran [Volume 22, Number 88] falihi, nemat Study of the effects of central bank policy intervention on the exchange rate and review of post-Keynesian views Study of the effects of central bank policy intervention on the exchange rate and review of the views of post Keynesian and financial auditors in Iran and financial auditors in Iran [Volume 22, Number 88] agamiri, mohmad Study of the effects of central bank policy intervention on the exchange rate and review of post-Keynesian views Study of the effects of central bank policy intervention on the exchange rate and review of the views of post Keynesian and financial auditors in Iran and financial auditors in Iran [Volume 22, Number 88] Hemmati, Bahram Explaining the determining components of self-regulatory in the auditing profession: the algorithm of deriving fuzzy adaptive axes of TODIM [Volume 24, Number 94] Hosseini , Seyed Hossein Explaining the determining components of self-regulatory in the auditing profession: the algorithm of deriving fuzzy adaptive axes of TODIM [Volume 24, Number 94] Rajabloo , Azade Explaining the determining components of self-regulatory in the auditing profession: the algorithm of deriving fuzzy adaptive axes of TODIM [Volume 24, Number 94] Mousavi Shiri, Mahmoud The Relationship between Audit Expectation Gap and Audit Report Readability [Volume 23, Number 92] Salehi, Mahdi The Relationship between Audit Expectation Gap and Audit Report Readability [Volume 23, Number 92] Lari Dashtbayaz, Abbas The Relationship between Audit Expectation Gap and Audit Report Readability [Volume 23, Number 92] Norouzi, Mohammad Investigating the Mediating Role of Investor Risk Perception on the Relationship Between Behavioral Bias and Investors' Decisions in the Company: A Test of Perspective Theory [Volume 23, Number 90] Ghodratizoeram, Abbas Investigating the Mediating Role of Investor Risk Perception on the Relationship Between Behavioral Bias and Investors' Decisions in the Company: A Test of Perspective Theory [Volume 23, Number 90] Jafari, Ali Presenting the hegemonic model of auditors' social ethics conflict control: Grounded theory approach [Volume 24, Number 97] Abdi, Rasoul Presenting the hegemonic model of auditors' social ethics conflict control: Grounded theory approach [Volume 24, Number 97] Pakmaram, Asgar Presenting the hegemonic model of auditors' social ethics conflict control: Grounded theory approach [Volume 24, Number 97] Samadi Farrokhran, Ahad Presenting the hegemonic model of auditors' social ethics conflict control: Grounded theory approach [Volume 24, Number 97] Vahati, Hojatollah Identifying and Prioritizing the Competences of the Auditors in Supreme Audit Court(SAC) with the Fuzzy Delphi Method [Volume 24, Number 97] Mousavi, Najmodin Identifying and Prioritizing the Competences of the Auditors in Supreme Audit Court(SAC) with the Fuzzy Delphi Method [Volume 24, Number 97] NAZAIPOURI, AMIR HOSHANG Identifying and Prioritizing the Competences of the Auditors in Supreme Audit Court(SAC) with the Fuzzy Delphi Method [Volume 24, Number 97] HADIPOURHAFSHEJANI, HOJATOLLAH Identifying and Prioritizing the Competences of the Auditors in Supreme Audit Court(SAC) with the Fuzzy Delphi Method [Volume 24, Number 97] Weysihesar, Soraya The effect of internal control components on internal control effectiveness: a structural equation approach [Volume 24, Number 97] Tahmasebi Aghbelaghi, Dariush The effect of internal control components on internal control effectiveness: a structural equation approach [Volume 24, Number 97] Khajavi, Shokrollah The effect of internal control components on internal control effectiveness: a structural equation approach [Volume 24, Number 97] daneshfard, karamolah Identifying the problems of continuous financial monitoring and providing a model for integrated monitoring of public sector policies [Volume 24, Number 97] moosakhani, morteza Identifying the problems of continuous financial monitoring and providing a model for integrated monitoring of public sector policies [Volume 24, Number 97] mirshekari, akbar Identifying the problems of continuous financial monitoring and providing a model for integrated monitoring of public sector policies [Volume 24, Number 97] forogi, Daryosh Providing a model for the implementation of E- government in order to improve the accountability in the public sector institutions with the Grounded Theory approach [Volume 24, Number 97] Banitalebi, Bahareh Providing a model for the implementation of E- government in order to improve the accountability in the public sector institutions with the Grounded Theory approach [Volume 24, Number 97] Khosravifarsani, Mohsen Providing a model for the implementation of E- government in order to improve the accountability in the public sector institutions with the Grounded Theory approach [Volume 24, Number 97] Behzadian, Fatah Investigation of Informational Role of Auditor Industry Expertise on the Relationship between Earnings Quality and Information Asymmetry [Volume 24, Number 97] Khasheh, Atieh Investigation of Informational Role of Auditor Industry Expertise on the Relationship between Earnings Quality and Information Asymmetry [Volume 24, Number 97] Araee, Mehdee Estimating financial corruption in the public sector (a case study of countries in the MENA region) [Volume 24, Number 97] Abbasian, Ezatollah Estimating financial corruption in the public sector (a case study of countries in the MENA region) [Volume 24, Number 97] Abdoli, Ghahreman Estimating financial corruption in the public sector (a case study of countries in the MENA region) [Volume 24, Number 97] Mohammadi, Maboud Estimating financial corruption in the public sector (a case study of countries in the MENA region) [Volume 24, Number 97] Fazlolahi Dehkordi, zahra Investigating the effect of economic sanctions on the pricing of audit services of companies listed on the Tehran Stock Exchange [Volume 24, Number 97] Mohammadi Boshagh, Sodabeh Investigating the effect of economic sanctions on the pricing of audit services of companies listed on the Tehran Stock Exchange [Volume 24, Number 97] Lashgarara, Soheila Investigating the effect of economic sanctions on the pricing of audit services of companies listed on the Tehran Stock Exchange [Volume 24, Number 97] Khorramabadi, Mehdi Investigating the effect of economic sanctions on the pricing of audit services of companies listed on the Tehran Stock Exchange [Volume 24, Number 97] Hasan Maleki, Alireza Providing a framework for auditor perfectionism: with thematic analysis approach and systemic representation modeling [Volume 24, Number 97] safari gerayli, mehdi Providing a framework for auditor perfectionism: with thematic analysis approach and systemic representation modeling [Volume 24, Number 97] Moslemi, Azar Providing a framework for auditor perfectionism: with thematic analysis approach and systemic representation modeling [Volume 24, Number 97] Khorrami, Nasrin Providing a framework for auditor perfectionism: with thematic analysis approach and systemic representation modeling [Volume 24, Number 97] Norouzi ,  Mohammad The role of corporate governance mechanisms on lender supervision: Testing the borrowers' tax planning theory [Volume 24, Number 97] Oskou , Vahid The role of corporate governance mechanisms on lender supervision: Testing the borrowers' tax planning theory [Volume 24, Number 97] Ghodratizoeram , Abbas The role of corporate governance mechanisms on lender supervision: Testing the borrowers' tax planning theory [Volume 24, Number 97] Khosravinejad, Narges Counting the nodes and problems of improving the quality of the budget deduction report with a qualitative method and focusing on the pathology of laws and regulations. [Volume 24, Number 97] Parviz, Zahra Counting the nodes and problems of improving the quality of the budget deduction report with a qualitative method and focusing on the pathology of laws and regulations. [Volume 24, Number 97] Aminian, Abolfazl Counting the nodes and problems of improving the quality of the budget deduction report with a qualitative method and focusing on the pathology of laws and regulations. [Volume 24, Number 97] Khataei, Erfan The effect of competitive incentives on audit fees [Volume 24, Number 97] zarei, Eisa The effect of competitive incentives on audit fees [Volume 24, Number 97] shohhoseini, mohsen Identifying budget violations and deviations with key indicators and mathematical model in the Settlement Reports [Volume 24, Number 97] hashemigohar, mohsen Identifying budget violations and deviations with key indicators and mathematical model in the Settlement Reports [Volume 24, Number 97] hashemi, syed farzad Identifying budget violations and deviations with key indicators and mathematical model in the Settlement Reports [Volume 24, Number 97] Abdali, javad Identifying budget violations and deviations with key indicators and mathematical model in the Settlement Reports [Volume 24, Number 97] Aghdammazrae, yaghob The Level of Importance Auditors Judgment and its Implication for the Reliability of Financial Reporting [Volume 24, Number 97] Kananai, Akbar The Level of Importance Auditors Judgment and its Implication for the Reliability of Financial Reporting [Volume 24, Number 97] Mohammadzade salthe, Heidar The Level of Importance Auditors Judgment and its Implication for the Reliability of Financial Reporting [Volume 24, Number 97] samsamheydari, Afsaneh The Level of Importance Auditors Judgment and its Implication for the Reliability of Financial Reporting [Volume 24, Number 97] Haghparast, Abasali Presenting a Performance-based Budgeting Model and its Evaluation in the Iranian Banking System (Case Study of Bank Shahr) [Volume 24, Number 97] Gord, Aziz Presenting a Performance-based Budgeting Model and its Evaluation in the Iranian Banking System (Case Study of Bank Shahr) [Volume 24, Number 97] Sotudeh, Reza Presenting a Performance-based Budgeting Model and its Evaluation in the Iranian Banking System (Case Study of Bank Shahr) [Volume 24, Number 97] Tofangsaz, Arash Presenting a Performance-based Budgeting Model and its Evaluation in the Iranian Banking System (Case Study of Bank Shahr) [Volume 24, Number 97] Shardari, Eslam Strengthening knowledge management and reducing audit costs [Volume 24, Number 97] Sharafi, Mehdi Strengthening knowledge management and reducing audit costs [Volume 24, Number 97] akrami moghadam, Efat Strengthening knowledge management and reducing audit costs [Volume 24, Number 97] Dadashi, Iman Identification of Factors Affecting Organizational Structure, Operational Mechanism and Audit Quality in Iranian Audit Firms [Volume 24, Number 96] Gholamnia Roshan, Hamid Reza Identification of Factors Affecting Organizational Structure, Operational Mechanism and Audit Quality in Iranian Audit Firms [Volume 24, Number 96] Azizi Moghaddam, Reza Identification of Factors Affecting Organizational Structure, Operational Mechanism and Audit Quality in Iranian Audit Firms [Volume 24, Number 96] Kiapoor, Azade Coping Strategy, Internal Auditors, Auditor Conflicts. [Volume 24, Number 95] Azinfar, Kaveh Coping Strategy, Internal Auditors, Auditor Conflicts. [Volume 24, Number 95] Gholamnia Roshan, Hamidreza Coping Strategy, Internal Auditors, Auditor Conflicts. [Volume 24, Number 95] Fallah, Reza Coping Strategy, Internal Auditors, Auditor Conflicts. [Volume 24, Number 95] Asghari, Maryam Coping Strategy, Internal Auditors, Auditor Conflicts. [Volume 24, Number 95] kamali, ehsan Presentation of Internal Auditors' Disclosure Motivation Model: Role of Disclosure Triangle, Theory of Planned Behavior and Organizational Factors [Volume 24, Number 95] aghaei chadegani, arezoo Presentation of Internal Auditors' Disclosure Motivation Model: Role of Disclosure Triangle, Theory of Planned Behavior and Organizational Factors [Volume 24, Number 95] akbari, zahra Presentation of Internal Auditors' Disclosure Motivation Model: Role of Disclosure Triangle, Theory of Planned Behavior and Organizational Factors [Volume 24, Number 95] karimi, Mohammad Identifying and Ranking Factors Affecting the Purchase of Auditors' Opinions Based on the Delphi Technique [Volume 24, Number 95] Mehrazin, Alireza Identifying and Ranking Factors Affecting the Purchase of Auditors' Opinions Based on the Delphi Technique [Volume 24, Number 95] Shams, Amir Identifying and Ranking Factors Affecting the Purchase of Auditors' Opinions Based on the Delphi Technique [Volume 24, Number 95] Ghasemzadeh Ganjei, Amirhossein Identifying and Ranking Factors Affecting the Purchase of Auditors' Opinions Based on the Delphi Technique [Volume 24, Number 95] Harandi, Azin Modeling the direct and mediating effect of knowledge management processes on sustainable organizational performance in auditing companies [Volume 24, Number 97] Fazel, Amir Modeling the direct and mediating effect of knowledge management processes on sustainable organizational performance in auditing companies [Volume 24, Number 97] Karamshahi, Behnam Modeling the direct and mediating effect of knowledge management processes on sustainable organizational performance in auditing companies [Volume 24, Number 97] Khalkhali, Marzieh Investigating the Role of Environmental Management Accounting and Environmental Knowledge Management Practices on the Company's Environmental Performance [Volume 24, Number 97] Hemet Far, Mahmoud Pathology of the tax system to achieve favorable tax conditions [Volume 24, Number 97] Mohammad Ali Bagherpour Velashani, Mohammad Ali Comparing the Expectations and Perceptions of the Key Stakeholders of the Internal Audit Activity [Volume 24, Number 97] salehi, Mahdi Comparing the Expectations and Perceptions of the Key Stakeholders of the Internal Audit Activity [Volume 24, Number 97] shahsavari, Masoumeh Comparing the Expectations and Perceptions of the Key Stakeholders of the Internal Audit Activity [Volume 24, Number 97] Sobhani Fard, Yaser Modeling of Cognitive Biases Effects in Public Policy: Insights from Iran's Energy Price Change Policy [Volume 24, Number 96] sadat farizani, javad Modeling of Cognitive Biases Effects in Public Policy: Insights from Iran's Energy Price Change Policy [Volume 24, Number 96] Jafari dehkordi, Hamid Reza Presenting the model of predictive factors in the application of continuous auditing with risk aggregation approach [Volume 24, Number 96] Banitalebi Dehkordi, Bahareh Presenting the model of predictive factors in the application of continuous auditing with risk aggregation approach [Volume 24, Number 96] khosravi, maryam Presenting the model of predictive factors in the application of continuous auditing with risk aggregation approach [Volume 24, Number 96] Sotoudeh, Reza Presenting the Application Model of Strategic Management Accounting in the Medical and Hospital Services Industry with Interpretative Structural Approach [Volume 24, Number 96] Piri, Habib Presenting the Application Model of Strategic Management Accounting in the Medical and Hospital Services Industry with Interpretative Structural Approach [Volume 24, Number 96] Bakshesh Taniani, Hadi Presenting the Application Model of Strategic Management Accounting in the Medical and Hospital Services Industry with Interpretative Structural Approach [Volume 24, Number 96] Esmailinasab, Maryam Investigation the role of theory of mind on professional skepticism and itˈs moderating effect on the relationship between professional skepticism and audit quality in Supreme Audit Court of Iran. [Volume 24, Number 96] Aghayi, Mohammad Ali Investigation the role of theory of mind on professional skepticism and itˈs moderating effect on the relationship between professional skepticism and audit quality in Supreme Audit Court of Iran. [Volume 24, Number 96] Hadiyan, Seyyed Amin Investigation the role of theory of mind on professional skepticism and itˈs moderating effect on the relationship between professional skepticism and audit quality in Supreme Audit Court of Iran. [Volume 24, Number 96] Shirazi, hossein Action Research to Identify the Areas of Auditors' Perceptual Bias based on the Dark Triad of Personality [Volume 24, Number 96] Nemati, Ali Action Research to Identify the Areas of Auditors' Perceptual Bias based on the Dark Triad of Personality [Volume 24, Number 96] Borhani, Seyed Abbas Action Research to Identify the Areas of Auditors' Perceptual Bias based on the Dark Triad of Personality [Volume 24, Number 96] Salahvarzi, Sohbat Action Research to Identify the Areas of Auditors' Perceptual Bias based on the Dark Triad of Personality [Volume 24, Number 96] givaki, ebrahim Presenting the audit quality measurement model in the conditions of inefficient behavior using the foundation data approach [Volume 24, Number 96] moslemi, azar Presenting the audit quality measurement model in the conditions of inefficient behavior using the foundation data approach [Volume 24, Number 96] taherinia, masoud Presenting the audit quality measurement model in the conditions of inefficient behavior using the foundation data approach [Volume 24, Number 96] mahooti, alireza The Relationship Between Agile Manufacturing With Financial Performance And Operational Performance Of Production Companies (Case Study: In Automotive Parts Companies In Semnan Province) [Volume 24, Number 96] OSTA, SOHRAB The Relationship Between Agile Manufacturing With Financial Performance And Operational Performance Of Production Companies (Case Study: In Automotive Parts Companies In Semnan Province) [Volume 24, Number 96] aminian, abolfazl The Relationship Between Agile Manufacturing With Financial Performance And Operational Performance Of Production Companies (Case Study: In Automotive Parts Companies In Semnan Province) [Volume 24, Number 96] lari dashtbayaz, mahmoud Providing a model for improving the evaluation of audit evidence fraud detection and prioritizing factors affecting it [Volume 24, Number 96] nakhaei, habibolah Providing a model for improving the evaluation of audit evidence fraud detection and prioritizing factors affecting it [Volume 24, Number 96] molazade, mohamad Providing a model for improving the evaluation of audit evidence fraud detection and prioritizing factors affecting it [Volume 24, Number 96] Mohammadi molgharni, Ata Ollah The relationship between the mathematical model of performance-based budgeting with the success of performance auditing (with a combined approach of Chebyshev and lexicographic goal programming) [Volume 24, Number 96] taherabadi, ali asghar The relationship between the mathematical model of performance-based budgeting with the success of performance auditing (with a combined approach of Chebyshev and lexicographic goal programming) [Volume 24, Number 96] kheirollahi, farhad The relationship between the mathematical model of performance-based budgeting with the success of performance auditing (with a combined approach of Chebyshev and lexicographic goal programming) [Volume 24, Number 96] Mohaghegh, arefeh Designing the Strategic Management Accounting Model in the Banking Sector with an Interpretative Structural Approach [Volume 24, Number 96] Ziyari, Reza Designing the Strategic Management Accounting Model in the Banking Sector with an Interpretative Structural Approach [Volume 24, Number 96] Khosravani, Arezo Designing the Strategic Management Accounting Model in the Banking Sector with an Interpretative Structural Approach [Volume 24, Number 96] Rajabi, Ismail Designing the Strategic Management Accounting Model in the Banking Sector with an Interpretative Structural Approach [Volume 24, Number 96] Khalili, Yassaman The Analysis of the Application of Social Responsibility Reporting in the Timeliness of Audit Report [Volume 24, Number 96] Mehrabani, Fatemeh Evaluating Internal Auditors Silence Provocation under the Presence of Governance Hegemony in Family Ownership: A test of Caudalism Theory based on Atanassov's Fuzzy Logic [Volume 24, Number 96] Mahmoodi, Ali Evaluating Internal Auditors Silence Provocation under the Presence of Governance Hegemony in Family Ownership: A test of Caudalism Theory based on Atanassov's Fuzzy Logic [Volume 24, Number 96] Kaabomeir, Ahmad Evaluating Internal Auditors Silence Provocation under the Presence of Governance Hegemony in Family Ownership: A test of Caudalism Theory based on Atanassov's Fuzzy Logic [Volume 24, Number 96] Sharifi Fard, Mohsen Evaluating Internal Auditors Silence Provocation under the Presence of Governance Hegemony in Family Ownership: A test of Caudalism Theory based on Atanassov's Fuzzy Logic [Volume 24, Number 96] tahmasebinia, somaye The Effect of the auditor's personality on audit quality: a study on the dimensions of personality and audit quality [Volume 24, Number 96] Fattahi Nafchi, Hasan The Effect of the auditor's personality on audit quality: a study on the dimensions of personality and audit quality [Volume 24, Number 96] Boloo, Ghasem The Competency Model for Auditors in Iran [Volume 24, Number 96] Babajani, Jafar The Competency Model for Auditors in Iran [Volume 24, Number 96] Barzideh, Farokh The Competency Model for Auditors in Iran [Volume 24, Number 96] Abolhassantash, Fatemeh The Competency Model for Auditors in Iran [Volume 24, Number 96] mohamadi yarijani, forouzan Identifying and ranking the factors affecting the auditor's concern about the continuity of the entrepreneur's activity With the approach of structural equations [Volume 24, Number 96] Jamshidinavid, babk Identifying and ranking the factors affecting the auditor's concern about the continuity of the entrepreneur's activity With the approach of structural equations [Volume 24, Number 96] ghanbary, mehrdad Identifying and ranking the factors affecting the auditor's concern about the continuity of the entrepreneur's activity With the approach of structural equations [Volume 24, Number 96] sohrabi, sara Identifying and ranking the factors affecting the auditor's concern about the continuity of the entrepreneur's activity With the approach of structural equations [Volume 24, Number 96] Rezaie, Nader Validation of the silence failure model of internal auditors in Iranian companies with the structural equation modeling approach [Volume 24, Number 96] Pakmaram, Asgar Validation of the silence failure model of internal auditors in Iranian companies with the structural equation modeling approach [Volume 24, Number 96] Jafari, Ali Validation of the silence failure model of internal auditors in Iranian companies with the structural equation modeling approach [Volume 24, Number 96] Esmailluo, asgar Validation of the silence failure model of internal auditors in Iranian companies with the structural equation modeling approach [Volume 24, Number 96] Rezazadeh, Javad A Conceptual Framework for Teaching Auditing Theory [Volume 24, Number 96] Rahmani, Ali A Conceptual Framework for Teaching Auditing Theory [Volume 24, Number 96] Etemadi, Hossein A Conceptual Framework for Teaching Auditing Theory [Volume 24, Number 96] Shahrabi, Shahrokh A Conceptual Framework for Teaching Auditing Theory [Volume 24, Number 96] Maran Jory, Mehdi The effect of dark personality traits on the professional judgment of auditors: emphasizing the mediating role of moral values [Volume 24, Number 96] fallah, reza The effect of dark personality traits on the professional judgment of auditors: emphasizing the mediating role of moral values [Volume 24, Number 96] taghipouryan, yosef The effect of dark personality traits on the professional judgment of auditors: emphasizing the mediating role of moral values [Volume 24, Number 96] hosseini, Seyed mohammad bagher The effect of dark personality traits on the professional judgment of auditors: emphasizing the mediating role of moral values [Volume 24, Number 96] Zeynali, Mahdi Presenting the model of audit opinion based on psychological states of audit in Iran according to the theorizing of the foundation [Volume 24, Number 96] Mohammadi, Ahmad Presenting the model of audit opinion based on psychological states of audit in Iran according to the theorizing of the foundation [Volume 24, Number 96] ali neghad, Mahdi Presenting the model of audit opinion based on psychological states of audit in Iran according to the theorizing of the foundation [Volume 24, Number 96] donyaei fard, Akbar Presenting the model of audit opinion based on psychological states of audit in Iran according to the theorizing of the foundation [Volume 24, Number 96] Ranjbar, Mohammad Hossein Investigating the Non-linear Relationship Between Risk Aversion and Stock Returns in Iran's Capital Market [Volume 24, Number 95] Desineh, Mehdi Investigating the Non-linear Relationship Between Risk Aversion and Stock Returns in Iran's Capital Market [Volume 24, Number 95] Rostamijaaz, Hamid Investigating the Non-linear Relationship Between Risk Aversion and Stock Returns in Iran's Capital Market [Volume 24, Number 95] Abbaszadeh, Mehdi Investigating the Non-linear Relationship Between Risk Aversion and Stock Returns in Iran's Capital Market [Volume 24, Number 95] Azadi Hir, Keyhan Investigating the Effect of the Theory of Planned Behavior on the Behavior of Taxpayers [Volume 24, Number 95] Zolfaghari, Mehdi Investigating the Effect of the Theory of Planned Behavior on the Behavior of Taxpayers [Volume 24, Number 95] Bakhshi, Sahar Investigating the Effect of the Theory of Planned Behavior on the Behavior of Taxpayers [Volume 24, Number 95] Norouzi, Mohammad Identifying the roles and responsibilities of key figures in the field of public asset governance [Volume 24, Number 95] Ghodrati zoeram, Abbas Identifying the roles and responsibilities of key figures in the field of public asset governance [Volume 24, Number 95] damankeshide, marjan Factors affecting Iran's economic growth with the exchange rate and export approach [Volume 24, Number 95] falihi, nemat Factors affecting Iran's economic growth with the exchange rate and export approach [Volume 24, Number 95] agamiri, mohmad Factors affecting Iran's economic growth with the exchange rate and export approach [Volume 24, Number 95] mohammadi yarijani, foroozan Providing the ideal model of audit report and audit quality of the public sector, taking into account the mediating role of internal controls of based on risk [Volume 24, Number 95] ghanbari, mehrdad Providing the ideal model of audit report and audit quality of the public sector, taking into account the mediating role of internal controls of based on risk [Volume 24, Number 95] jamshidinavid, babak Providing the ideal model of audit report and audit quality of the public sector, taking into account the mediating role of internal controls of based on risk [Volume 24, Number 95] shamsi, ghobad Providing the ideal model of audit report and audit quality of the public sector, taking into account the mediating role of internal controls of based on risk [Volume 24, Number 95] molayi, mahnam Presenting a Structural-interpretive model of financial performance based on social responsibility in banks [Volume 24, Number 95] rashidi, mohsen Presenting a Structural-interpretive model of financial performance based on social responsibility in banks [Volume 24, Number 95] rahimi rigi, ghasem Presenting a Structural-interpretive model of financial performance based on social responsibility in banks [Volume 24, Number 95] Anisi, Majid The Relationship of Threat-Rigidity, Entrepreneurial Orientation and Signaling (the Risk-Taking Behavior Theories) with Companies' performance with respect to the Moderating Role of the Risk Management Committee [Volume 24, Number 95] Seighali, Mohsen The Relationship of Threat-Rigidity, Entrepreneurial Orientation and Signaling (the Risk-Taking Behavior Theories) with Companies' performance with respect to the Moderating Role of the Risk Management Committee [Volume 24, Number 95] Mohammadzadeh, Amir The Relationship of Threat-Rigidity, Entrepreneurial Orientation and Signaling (the Risk-Taking Behavior Theories) with Companies' performance with respect to the Moderating Role of the Risk Management Committee [Volume 24, Number 95] Bahri, Sajjad The Relationship of Threat-Rigidity, Entrepreneurial Orientation and Signaling (the Risk-Taking Behavior Theories) with Companies' performance with respect to the Moderating Role of the Risk Management Committee [Volume 24, Number 95] Farhadi, Zahra Evaluating the added value of internal audit using service quality dimensions and knowledge management steps [Volume 24, Number 95] Masoudi, Younes Evaluating the added value of internal audit using service quality dimensions and knowledge management steps [Volume 24, Number 95] Gholami Jamkarani, Reza The role of positive and negative news in the emergence of price bubbles based on financial reporting in the period before and after the takeover (Study of companies admitted to Tehran Stock Exchange) [Volume 24, Number 95] Chavoshi, Seyed Kazem The role of positive and negative news in the emergence of price bubbles based on financial reporting in the period before and after the takeover (Study of companies admitted to Tehran Stock Exchange) [Volume 24, Number 95] Fallah Shams, Mirfeiz The role of positive and negative news in the emergence of price bubbles based on financial reporting in the period before and after the takeover (Study of companies admitted to Tehran Stock Exchange) [Volume 24, Number 95] Moghaddasin, Mansour The role of positive and negative news in the emergence of price bubbles based on financial reporting in the period before and after the takeover (Study of companies admitted to Tehran Stock Exchange) [Volume 24, Number 95] Dehghanan, Amirhosein Can Internal Branding Mechanisms Improve Job Satisfaction and Employee Engagement? Case Study: Supreme Audit Court [Volume 24, Number 95] Ganji, Pari Can Internal Branding Mechanisms Improve Job Satisfaction and Employee Engagement? Case Study: Supreme Audit Court [Volume 24, Number 95] MirzaeianKhamseh, Payvand Can Internal Branding Mechanisms Improve Job Satisfaction and Employee Engagement? Case Study: Supreme Audit Court [Volume 24, Number 95] Mohammadi molgharni, omid Health crisis and audit quality: Did the profitability of risky pharmaceutical industries changed? [Volume 24, Number 95] Mohammadi molgharni, Ata Ollah Health crisis and audit quality: Did the profitability of risky pharmaceutical industries changed? [Volume 24, Number 95] SALEH, SEYEDREZA Health crisis and audit quality: Did the profitability of risky pharmaceutical industries changed? [Volume 24, Number 95] Rezaei, Nader Providing a Model of Breaking the Internal Auditors Silence in Iranian Companies: Grounded Theory Approach [Volume 24, Number 95] Pakmaram, Asgar Providing a Model of Breaking the Internal Auditors Silence in Iranian Companies: Grounded Theory Approach [Volume 24, Number 95] Jafari, Ali Providing a Model of Breaking the Internal Auditors Silence in Iranian Companies: Grounded Theory Approach [Volume 24, Number 95] Esmaeillou, Asgar Providing a Model of Breaking the Internal Auditors Silence in Iranian Companies: Grounded Theory Approach [Volume 24, Number 95] gholamrezapoor, mohammad The joint effect of ethical idealism and professional skepticism on the detection of auditor fraud (a case study of employees of the Audit Court) [Volume 24, Number 95] arab, rohollah The joint effect of ethical idealism and professional skepticism on the detection of auditor fraud (a case study of employees of the Audit Court) [Volume 24, Number 95] Nooshazar, Mohsen The joint effect of ethical idealism and professional skepticism on the detection of auditor fraud (a case study of employees of the Audit Court) [Volume 24, Number 95] Fazel, Amir Investigating the impact of knowledge absorption capacity on internal audit and corporate performance based on balance scorecard [Volume 24, Number 95] Karamshahi, Behnam Investigating the impact of knowledge absorption capacity on internal audit and corporate performance based on balance scorecard [Volume 24, Number 95] Davoudi, Masoume Examining the Relationship between Company Reputation and Accounting Conservatism [Volume 24, Number 95] jamshidi, alireza Examining the Relationship between Company Reputation and Accounting Conservatism [Volume 24, Number 95] Afsay, Akram Examining the Relationship between Company Reputation and Accounting Conservatism [Volume 24, Number 95] Jazani, Nasrin Identifying and determining the main variables of good governance in Iran's regulatory bodies using the meta-analysis method (Case of Study: Accounts Court) [Volume 24, Number 95] derakhshan, rostam Identifying and determining the main variables of good governance in Iran's regulatory bodies using the meta-analysis method (Case of Study: Accounts Court) [Volume 24, Number 95] abednejad, mohammad Identifying and determining the main variables of good governance in Iran's regulatory bodies using the meta-analysis method (Case of Study: Accounts Court) [Volume 24, Number 95] Khodarahmi, Behrouz Presentation of Corporate Governance pattern in the age of information technology [Volume 24, Number 95] Kordestani, Gholamreza Presentation of Corporate Governance pattern in the age of information technology [Volume 24, Number 95] Kalhor, Yousef Presentation of Corporate Governance pattern in the age of information technology [Volume 24, Number 95] Mahmoudi, Ali Analyzing the effect of environmental uncertainty and dynamics on the performance evaluation system (PMS) using multi-group analysis, evidence from the Iranian petrochemical industry [Volume 24, Number 94] Khajavi, Shokrollah Analyzing the effect of environmental uncertainty and dynamics on the performance evaluation system (PMS) using multi-group analysis, evidence from the Iranian petrochemical industry [Volume 24, Number 94] Ghalebi, Seyed Raja Analyzing the effect of environmental uncertainty and dynamics on the performance evaluation system (PMS) using multi-group analysis, evidence from the Iranian petrochemical industry [Volume 24, Number 94] Khonaka, Abdolkhalegh Do Auditors Incorporate the Risks Related to Clients’ Organization Capital into Pricing of Audit Services? Empirical Evidence from Business and Agency Risk Assessment [Volume 24, Number 94] Momeni Yanesari, Abolfazl Do Auditors Incorporate the Risks Related to Clients’ Organization Capital into Pricing of Audit Services? Empirical Evidence from Business and Agency Risk Assessment [Volume 24, Number 94] Kalantar, Mojtaba Investigation of Supreme Audit Court Role and Impact on Financial Transparency and Health of Khuzestan Provincial Government Institutions [Volume 24, Number 94] Mirzaihaftaddor, Mohamadreza Investigation of Supreme Audit Court Role and Impact on Financial Transparency and Health of Khuzestan Provincial Government Institutions [Volume 24, Number 94] Ghaffari, Mehdi Investigation of Supreme Audit Court Role and Impact on Financial Transparency and Health of Khuzestan Provincial Government Institutions [Volume 24, Number 94] mohammadi, mohhammad 1,161 / 5,000 Translation results Translation result Investigating the effect of knowledge management on the effectiveness of the performance evaluation system in government organizations [Volume 23, Number 93] Pakmaram, Asgar The effective components of the auditor's market focus and the auditor's decision-making style with an emphasis on the role of professional doubt [Volume 23, Number 92] Bahri, Jamal The effective components of the auditor's market focus and the auditor's decision-making style with an emphasis on the role of professional doubt [Volume 23, Number 92] Jabarzadeh Kangerloi, Saeed The effective components of the auditor's market focus and the auditor's decision-making style with an emphasis on the role of professional doubt [Volume 23, Number 92] mozaffari, behzad The effective components of the auditor's market focus and the auditor's decision-making style with an emphasis on the role of professional doubt [Volume 23, Number 92] shshoseini, mohsen 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 [Volume 23, Number 91] hashemigohar, mohsen 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 [Volume 23, Number 91] hashemi, farzad 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 [Volume 23, Number 91] abdali, javad 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 [Volume 23, Number 91] mohammad gholiha, ali The legal principles governing the executive system in the Constitution of the Islamic Republic of Iran (from the perspective of the public sector) [Volume 22, Number 89] Naderian, Arash The role of Moral Development and Ambiguity Tolerance on Unethical Decisions in an Earnings Management Situation [Volume 24, Number 94] Abbasi, Ebrahim The role of Moral Development and Ambiguity Tolerance on Unethical Decisions in an Earnings Management Situation [Volume 24, Number 94] Khozein, Ali The role of Moral Development and Ambiguity Tolerance on Unethical Decisions in an Earnings Management Situation [Volume 24, Number 94] Mousavi, Seyedeh Maryam The role of Moral Development and Ambiguity Tolerance on Unethical Decisions in an Earnings Management Situation [Volume 24, Number 94] hajinejhad, abolfazl Identifying and ranking the challenges of the budget liquidation report of the Supreme Audit Court with the Grounded theory and the ranking Analytic Hierarchy Process [Volume 23, Number 92] soltanabadi, hasan Identifying and ranking the challenges of the budget liquidation report of the Supreme Audit Court with the Grounded theory and the ranking Analytic Hierarchy Process [Volume 23, Number 92] eslamzadeh, omid Identifying and ranking the challenges of the budget liquidation report of the Supreme Audit Court with the Grounded theory and the ranking Analytic Hierarchy Process [Volume 23, Number 92] Arvin, hossein Providing a tool for measuring critical thinking in auditors: design and validation [Volume 22, Number 86] Dastgheib, seyed ahmad reza 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 [Volume 23, Number 91] Norouzi, Mohammad The Effect of Management Ability and Managers' Remuneration on the Stock Value of Small and Medium Companies [Volume 23, Number 93] Ghodratizoeram, Abbas The Effect of Management Ability and Managers' Remuneration on the Stock Value of Small and Medium Companies [Volume 23, Number 93] ghabdian, mortaza analyze the pattern of evaluation of the policies of the National Court of Accounts based on the dimensions of financial transparency [Volume 23, Number 91] Khanifar, Hussein Investigate individual characteristics on the whistle-blowing tendencies of independent auditors with the role of perceived organizational support [Volume 24, Number 94] Ahmadi, Shahrzad Investigate individual characteristics on the whistle-blowing tendencies of independent auditors with the role of perceived organizational support [Volume 24, Number 94] Yadegari, Khaled Investigate individual characteristics on the whistle-blowing tendencies of independent auditors with the role of perceived organizational support [Volume 24, Number 94] Saeidi, Fatemeh Investigate individual characteristics on the whistle-blowing tendencies of independent auditors with the role of perceived organizational support [Volume 24, Number 94] Nizami,  Mohammad Mahdi Explaining the dimensions of benefiting from government technology (Govtech) to create transformation in public finance: a qualitative study in the public sector [Volume 24, Number 94] Asadi Azim ,  Mohammad Amin Explaining the dimensions of benefiting from government technology (Govtech) to create transformation in public finance: a qualitative study in the public sector [Volume 24, Number 94] Habibi, Hamid Reza Explaining the dimensions of benefiting from government technology (Govtech) to create transformation in public finance: a qualitative study in the public sector [Volume 24, Number 94] Ahmadi, Zahra Advertising, Audit Committee Chair Overlap, and Tax Avoidance: Agency Theory Versus Resource-Based Theory? [Volume 24, Number 94] Rasuli, Hossein Advertising, Audit Committee Chair Overlap, and Tax Avoidance: Agency Theory Versus Resource-Based Theory? [Volume 24, Number 94] Jalili, Mohammad Advertising, Audit Committee Chair Overlap, and Tax Avoidance: Agency Theory Versus Resource-Based Theory? [Volume 24, Number 94] Nooshazar, Mohsen Advertising, Audit Committee Chair Overlap, and Tax Avoidance: Agency Theory Versus Resource-Based Theory? [Volume 24, Number 94] Ramezani Zare, Mohammad Hossein Designing a two-dimensional model of monitoring the public sector by the Audit Bureau of the country [Volume 24, Number 94] Amiinian, Abolfazl Designing a two-dimensional model of monitoring the public sector by the Audit Bureau of the country [Volume 24, Number 94] Osta, Sohrab Designing a two-dimensional model of monitoring the public sector by the Audit Bureau of the country [Volume 24, Number 94] Hemet Far, Mahmoud Estimating budgeting challenges in the Islamic Republic of Iran and providing solutions based on interviews with experts [Volume 24, Number 94] Pourali, Mohammad Reza Providing a Model of Internal Audit Quality based on Organizational Culture and Professional Ethics [Volume 24, Number 94] Samadi Largani, Mahmoud Providing a Model of Internal Audit Quality based on Organizational Culture and Professional Ethics [Volume 24, Number 94] Gilaniniay Soumehsaraei, Behnam Providing a Model of Internal Audit Quality based on Organizational Culture and Professional Ethics [Volume 24, Number 94] Ardestani Rostami, Mohammad Reza Providing a Model of Internal Audit Quality based on Organizational Culture and Professional Ethics [Volume 24, Number 94] Rostami Jaz, Hamid The model of reducing tax disputes with tax audit of banking transactions of companies and businesses: Multi Grounded Theory Approach [Volume 24, Number 94] Salari, Hojjatallah The model of reducing tax disputes with tax audit of banking transactions of companies and businesses: Multi Grounded Theory Approach [Volume 24, Number 94] Amiri, Ali The model of reducing tax disputes with tax audit of banking transactions of companies and businesses: Multi Grounded Theory Approach [Volume 24, Number 94] Baseri, Mokhtar The model of reducing tax disputes with tax audit of banking transactions of companies and businesses: Multi Grounded Theory Approach [Volume 24, Number 94] Tabari, Mojtaba Presenting and validating the policy evaluation model of the National Accounts Court based on the dimensions of financial transparency with a mixed method [Volume 24, Number 94] Farhadi Mohali, Ali Presenting and validating the policy evaluation model of the National Accounts Court based on the dimensions of financial transparency with a mixed method [Volume 24, Number 94] Matofi, Alireza Presenting and validating the policy evaluation model of the National Accounts Court based on the dimensions of financial transparency with a mixed method [Volume 24, Number 94] Ghabdian, Mortaza Presenting and validating the policy evaluation model of the National Accounts Court based on the dimensions of financial transparency with a mixed method [Volume 24, Number 94] Hesarzadeh, Reza Identifying Organizational Factors Affecting On Auditors Intrinsic Motivation by Using of Delphi Technique [Volume 24, Number 94] Moradi, Mahdi Identifying Organizational Factors Affecting On Auditors Intrinsic Motivation by Using of Delphi Technique [Volume 24, Number 94] Marandi, Zakiyeh Identifying Organizational Factors Affecting On Auditors Intrinsic Motivation by Using of Delphi Technique [Volume 24, Number 94] Khalkhali, Marzia The Way to Form a Sustainable Audit Ecosystem Through Digitization Capabilities with an Emphasis on the Role of Accountants' Digital Intelligence [Volume 24, Number 94] Jabbarzadeh Kangarloei, Saeed Presenting the model of financial health in small and medium institutions with emphasis on the structural-interpretive approach [Volume 24, Number 94] Rahmani, Mahmood Presenting the model of financial health in small and medium institutions with emphasis on the structural-interpretive approach [Volume 24, Number 94] Ashuri, Akbar Presenting the model of financial health in small and medium institutions with emphasis on the structural-interpretive approach [Volume 24, Number 94] Abbaszadeh, Mohammad Reza Identification and evaluation of effective factors on knowledge sharing in auditing firms [Volume 24, Number 94] Bagherpour Velashani, Mohammad Ali Identification and evaluation of effective factors on knowledge sharing in auditing firms [Volume 24, Number 94] Bakhshani, Safiye Identification and evaluation of effective factors on knowledge sharing in auditing firms [Volume 24, Number 94] Etemadi, Hossein Designing a model to assess the auditors' resilience [Volume 24, Number 94] Rezazadeh, Javad Designing a model to assess the auditors' resilience [Volume 24, Number 94] Sepasi, Sahar Designing a model to assess the auditors' resilience [Volume 24, Number 94] Siadati, Zahra Sadat Designing a model to assess the auditors' resilience [Volume 24, Number 94] Faghani Makrani, Khosro 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 [Volume 24, Number 94] Fazeli, Naghi 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 [Volume 24, Number 94] Moradi, Reza 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 [Volume 24, Number 94] Norouzi, Mohammad The Effect of the Business Strategies on the Profit Sharing Policy, Emphasizing the Moderating Role of the Company's Financial Factors [Volume 22, Number 89] Ghodratizoeram, Abbas The Effect of the Business Strategies on the Profit Sharing Policy, Emphasizing the Moderating Role of the Company's Financial Factors [Volume 22, Number 89] seddighi, rooholla Designing a model for effectiveness of the audit committee with Grounded theory based approach [Volume 22, Number 89] marfoua, mohammad Designing a model for effectiveness of the audit committee with Grounded theory based approach [Volume 22, Number 89] amouzad mahdiraji, shahram Designing a model for effectiveness of the audit committee with Grounded theory based approach [Volume 22, Number 89] Dolatzarei, Ehsan Auditor Switching and Audit Fee Stickiness Following Audit Firm Ranking [Volume 22, Number 89] Ataaei, Masoud Auditor Switching and Audit Fee Stickiness Following Audit Firm Ranking [Volume 22, Number 89] Ezadpour, Mostafa Auditor Switching and Audit Fee Stickiness Following Audit Firm Ranking [Volume 22, Number 89] Faraji, Omid Auditor Switching and Audit Fee Stickiness Following Audit Firm Ranking [Volume 22, Number 89] toloee ashlaghi, abbas Assess Audit Risk Using a Data Mining Approach Based on Neural Networks in Companies Listed on The Tehran Stock Exchange [Volume 22, Number 89] arab salehi nasrabadi, mehdi Assess Audit Risk Using a Data Mining Approach Based on Neural Networks in Companies Listed on The Tehran Stock Exchange [Volume 22, Number 89] hemmati, davood Assess Audit Risk Using a Data Mining Approach Based on Neural Networks in Companies Listed on The Tehran Stock Exchange [Volume 22, Number 89] Taftiyan, Akram Thematic analysis of the audit culture pattern [Volume 22, Number 89] Forough, Heirany Thematic analysis of the audit culture pattern [Volume 22, Number 89] Sadegi, Masoud Thematic analysis of the audit culture pattern [Volume 22, Number 89] Hoseiny, Seyed Hosein Assessing Auditors' Mindfulness Violation Functions based on Cognitive Bias [Volume 22, Number 89] Shokri Cheshme Sabzi, Azam Assessing Auditors' Mindfulness Violation Functions based on Cognitive Bias [Volume 22, Number 89] Ghorbanpour, Jebrail Assessing Auditors' Mindfulness Violation Functions based on Cognitive Bias [Volume 22, Number 89] modayemzadeh, asma The adjusting role of auditor’s firm type in relationship between accounting standards setting approaches and psychological characteristics of auditor [Volume 22, Number 89] sarvestani, amir The adjusting role of auditor’s firm type in relationship between accounting standards setting approaches and psychological characteristics of auditor [Volume 22, Number 89] Faghani Makrani, khosro Providing audit model for the supreme Audit Court in the process of granting facilities to knowledge-based companies [Volume 22, Number 89] Moradi, reza Providing audit model for the supreme Audit Court in the process of granting facilities to knowledge-based companies [Volume 22, Number 89] fazeli, Naghi Providing audit model for the supreme Audit Court in the process of granting facilities to knowledge-based companies [Volume 22, Number 89] Ahmadzadeh, Zahed Analysis of Factors Affecting Trust and Cooperation between External and Internal Auditors: An Exploratory Approach [Volume 22, Number 89] Nazaripour, Mohammad Analysis of Factors Affecting Trust and Cooperation between External and Internal Auditors: An Exploratory Approach [Volume 22, Number 89] ghasemi, mostafa Interpretive Evaluation of the Environmental Auditing Consequences in Capital Market Companies [Volume 22, Number 89] safavani, leila Interpretive Evaluation of the Environmental Auditing Consequences in Capital Market Companies [Volume 22, Number 89] mohseni, abdolreza Interpretive Evaluation of the Environmental Auditing Consequences in Capital Market Companies [Volume 22, Number 89] Hesarzadeh, reza Identify the Factors Affecting the Team Performance of Independent Auditors through Delphi Technique [Volume 22, Number 89] Lari Dashtbayaz, Mahmoud Identify the Factors Affecting the Team Performance of Independent Auditors through Delphi Technique [Volume 22, Number 89] zamani, reza Identify the Factors Affecting the Team Performance of Independent Auditors through Delphi Technique [Volume 22, Number 89] Norouzi, Mohammad The Effect of Knowledge Creation on Cognitive Capabilities, Performance and Uncertainty with Emphasis on the Moderating Role of Logical and Intuitive Decision Making Styles [Volume 22, Number 88] Ghodratizoeram, abbas The Effect of Knowledge Creation on Cognitive Capabilities, Performance and Uncertainty with Emphasis on the Moderating Role of Logical and Intuitive Decision Making Styles [Volume 22, Number 88] kheradyar, Sina Identifying and Ranking Cultural Components Affecting Internal Controls in Nonprofit Public Sector Organizations of Iran [Volume 21, Number 83] azadi, keyhan Identifying and Ranking Cultural Components Affecting Internal Controls in Nonprofit Public Sector Organizations of Iran [Volume 21, Number 83] Tarighi, Ali Identifying and Ranking Cultural Components Affecting Internal Controls in Nonprofit Public Sector Organizations of Iran [Volume 21, Number 83] Kheradyar, Sina Presenting a Model of Organizational Culture Affecting Internal Controls of Iranian Public Sector Nonprofit Organizations (Grounded Theory Approach) [Volume 20, Number 80] Azadi, keyhan Presenting a Model of Organizational Culture Affecting Internal Controls of Iranian Public Sector Nonprofit Organizations (Grounded Theory Approach) [Volume 20, Number 80] Tarighi, Ali Presenting a Model of Organizational Culture Affecting Internal Controls of Iranian Public Sector Nonprofit Organizations (Grounded Theory Approach) [Volume 20, Number 80] salimi bazneshini, samaneh Designing a model of optimal governance excellence in the Court of Accounts of the country (Qualitative study with semi-structured method and theme analysis) [Volume 23, Number 92] dastgheib, seyed ahmadreza Designing a model of optimal governance excellence in the Court of Accounts of the country (Qualitative study with semi-structured method and theme analysis) [Volume 23, Number 92] Samadi Largani, Mahmoud The Relationship between General Health, Spiritual Intelligence and Auditor's Locus of Control with audit Quality and Appropriate Modeling [Volume 23, Number 92] Shakerinia, Iraj The Relationship between General Health, Spiritual Intelligence and Auditor's Locus of Control with audit Quality and Appropriate Modeling [Volume 23, Number 92] Pourali, Mohammad Reza The Relationship between General Health, Spiritual Intelligence and Auditor's Locus of Control with audit Quality and Appropriate Modeling [Volume 23, Number 92] Hassanpour Labeshka, Roghaieh The Relationship between General Health, Spiritual Intelligence and Auditor's Locus of Control with audit Quality and Appropriate Modeling [Volume 23, Number 92] Jahanshad, Azita Modeling the Relationship between Auditors' Spiritual Intelligence Components and Social Responsibility in the Auditing Profession; a Psychological Approach from the Perspective of Mental Judgment [Volume 23, Number 92] Poorzamani, Zahra Modeling the Relationship between Auditors' Spiritual Intelligence Components and Social Responsibility in the Auditing Profession; a Psychological Approach from the Perspective of Mental Judgment [Volume 23, Number 92] Momeny, Sohail Modeling the Relationship between Auditors' Spiritual Intelligence Components and Social Responsibility in the Auditing Profession; a Psychological Approach from the Perspective of Mental Judgment [Volume 23, Number 92] Shirkhodaie, Meysam Conceptualization of marketing excellence model based on professional code of conduct in audit institutions using a Grounded Theory [Volume 23, Number 92] Malekian, Esfandyar Conceptualization of marketing excellence model based on professional code of conduct in audit institutions using a Grounded Theory [Volume 23, Number 92] fakhari, hossein Conceptualization of marketing excellence model based on professional code of conduct in audit institutions using a Grounded Theory [Volume 23, Number 92] yamrali, oktay Conceptualization of marketing excellence model based on professional code of conduct in audit institutions using a Grounded Theory [Volume 23, Number 92] Kayghbadi, Amirreza Providing a quality Assessment Model of the Financial Statement Audit Process Using Artificial Intelligence [Volume 23, Number 92] Hajiha, Zohreh Providing a quality Assessment Model of the Financial Statement Audit Process Using Artificial Intelligence [Volume 23, Number 92] zare, hamid Providing a quality Assessment Model of the Financial Statement Audit Process Using Artificial Intelligence [Volume 23, Number 92] pourheidari, Omid Predisposing factors and situations of conflict of interest for Iranian independent auditors [Volume 23, Number 92] Khodamipour, Ahmad Predisposing factors and situations of conflict of interest for Iranian independent auditors [Volume 23, Number 92] Hoseininasab, Hojat Predisposing factors and situations of conflict of interest for Iranian independent auditors [Volume 23, Number 92] nekooyizade, shokoofe Comparative Study of Audit Quality in the Era Before and After Covid-19 (Case Study: Listed Companies in Tehran Stock Exchange) [Volume 23, Number 92] mir, fatemeh Comparative Study of Audit Quality in the Era Before and After Covid-19 (Case Study: Listed Companies in Tehran Stock Exchange) [Volume 23, Number 92] karimi khorrami, asghar Comparative Study of Audit Quality in the Era Before and After Covid-19 (Case Study: Listed Companies in Tehran Stock Exchange) [Volume 23, Number 92] Mobaraki, Akram Assessing the Difference between the Professional Identity of Auditors and Tolerance with the Client in Auditing by Social Identity Theory [Volume 23, Number 92] Leila, Zamanianfar Assessing the Difference between the Professional Identity of Auditors and Tolerance with the Client in Auditing by Social Identity Theory [Volume 23, Number 92] masoodi, javad Explaining the factors affecting the quality of the public sector audit in crisis conditions [Volume 23, Number 92] jamshidi navid, babak Explaining the factors affecting the quality of the public sector audit in crisis conditions [Volume 23, Number 92] ghanbari, mehrdad Explaining the factors affecting the quality of the public sector audit in crisis conditions [Volume 23, Number 92] chamak, hasan Explaining the factors affecting the quality of the public sector audit in crisis conditions [Volume 23, Number 92] aflatooni, abbas Financial Corruption and Internal Control Quality [Volume 23, Number 92] zalaghi, hasan Financial Corruption and Internal Control Quality [Volume 23, Number 92] ghaderi, kaveh Financial Corruption and Internal Control Quality [Volume 23, Number 92] asiaie, mohamadreza The relationship between the economic status of auditors (revenue of audit firms) and earnings management in companies listed on the Tehran Stock Exchange [Volume 23, Number 92] safarzade, mohamadhosein The relationship between the economic status of auditors (revenue of audit firms) and earnings management in companies listed on the Tehran Stock Exchange [Volume 23, Number 92] Farajzadeh Dehkordi, Hassan Validity of Auditor Industry Specialization Measures [Volume 23, Number 92] ashrafian, aida The impact of Auditor Social and Human Capital on Auditor Compensation, Auditor Tenure and Auditor Rotation in companies listed in the Tehran Stock Exchange [Volume 23, Number 92] hemati, hazan The impact of Auditor Social and Human Capital on Auditor Compensation, Auditor Tenure and Auditor Rotation in companies listed in the Tehran Stock Exchange [Volume 23, Number 92] mohamadi, mohamadi The impact of Auditor Social and Human Capital on Auditor Compensation, Auditor Tenure and Auditor Rotation in companies listed in the Tehran Stock Exchange [Volume 23, Number 92] HassanMaleki, Alireza Development of a qualitative model of auditors' professional competence From the point of view of partners [Volume 23, Number 93] Nakhai, Habib allah Development of a qualitative model of auditors' professional competence From the point of view of partners [Volume 23, Number 93] Nakhai, Karim Development of a qualitative model of auditors' professional competence From the point of view of partners [Volume 23, Number 93] baradaran, Mohammad Hassan Development of a qualitative model of auditors' professional competence From the point of view of partners [Volume 23, Number 93] baradaran hassanzadeh, rasoul Platforms and Strategies for the Origins of Management Accounting in the Light of Real-Time Reporting and Sustainable Development [Volume 23, Number 93] zeynali, mehdi Platforms and Strategies for the Origins of Management Accounting in the Light of Real-Time Reporting and Sustainable Development [Volume 23, Number 93] mohammadi, ahmad Platforms and Strategies for the Origins of Management Accounting in the Light of Real-Time Reporting and Sustainable Development [Volume 23, Number 93] Farzaneh, Heydar Platforms and Strategies for the Origins of Management Accounting in the Light of Real-Time Reporting and Sustainable Development [Volume 23, Number 93] mohamadi yarijani, forouzan Compilation of a conceptual model of factors affecting the auditor's concern about the continuity of the entrepreneur's activity [Volume 23, Number 93] Jamshidinavid, babk Compilation of a conceptual model of factors affecting the auditor's concern about the continuity of the entrepreneur's activity [Volume 23, Number 93] ghanbary, mehrdad Compilation of a conceptual model of factors affecting the auditor's concern about the continuity of the entrepreneur's activity [Volume 23, Number 93] sohrabi, sara Compilation of a conceptual model of factors affecting the auditor's concern about the continuity of the entrepreneur's activity [Volume 23, Number 93] Banitalebi Dehkordi, Bahareh Compilation of the intergenerational equity reporting model in Iran: improving the reporting system in Supreme Audit Court and completing budget deduction report [Volume 23, Number 93] Azar, Adel Compilation of the intergenerational equity reporting model in Iran: improving the reporting system in Supreme Audit Court and completing budget deduction report [Volume 23, Number 93] Jafari dehkordi, Hamid Reza Compilation of the intergenerational equity reporting model in Iran: improving the reporting system in Supreme Audit Court and completing budget deduction report [Volume 23, Number 93] Ghaffari, Mehdi Compilation of the intergenerational equity reporting model in Iran: improving the reporting system in Supreme Audit Court and completing budget deduction report [Volume 23, Number 93] Jafarnejad Chaghoshi, Ahmad Presenting The Development Model Of The Internal Audit Profession Using Structural Equation Analysis [Volume 23, Number 93] Yaghoobnezhad, Ahmad Presenting The Development Model Of The Internal Audit Profession Using Structural Equation Analysis [Volume 23, Number 93] Rahmaninia, Ehsan Presenting The Development Model Of The Internal Audit Profession Using Structural Equation Analysis [Volume 23, Number 93] Abdollahi, Fereshteh Presenting The Development Model Of The Internal Audit Profession Using Structural Equation Analysis [Volume 23, Number 93] Zand Abbas Abadi, abbas Identifying and analyzing drivers and macro-trends affecting the future of independent auditing in Iran with an emphasis on the role of internal factors of the profession with a future research approach [Volume 23, Number 93] Zulfiqarzadeh Kermani, Mohammad Mehdi Identifying and analyzing drivers and macro-trends affecting the future of independent auditing in Iran with an emphasis on the role of internal factors of the profession with a future research approach [Volume 23, Number 93] tahriri, arash Identifying and analyzing drivers and macro-trends affecting the future of independent auditing in Iran with an emphasis on the role of internal factors of the profession with a future research approach [Volume 23, Number 93] moallemi, Amin The effect of moral intelligence on the auditor's ethical decision-making process, emphasizing the role of moral orientations and personality type [Volume 23, Number 93] dasineh, Mehdi The effect of moral intelligence on the auditor's ethical decision-making process, emphasizing the role of moral orientations and personality type [Volume 23, Number 93] Norani, Hossein The effect of moral intelligence on the auditor's ethical decision-making process, emphasizing the role of moral orientations and personality type [Volume 23, Number 93] kamyabi, yahya Investigating the Effect of Business Group Affiliation on the Audit Adjustments Related to the Earning Proposed by the Client: the Moderating Role of Audit Committee Characteristics [Volume 23, Number 93] amininia, meysam Investigating the Effect of Business Group Affiliation on the Audit Adjustments Related to the Earning Proposed by the Client: the Moderating Role of Audit Committee Characteristics [Volume 23, Number 93] Ghannad, Ali Investigating the relationship between institutional investors' attention deviation and audit risk [Volume 23, Number 93] Montazer Hojat, Amir Hossein Investigating the relationship between institutional investors' attention deviation and audit risk [Volume 23, Number 93] Abedi Sadaghiani, Babak Investigating the relationship between institutional investors' attention deviation and audit risk [Volume 23, Number 93] Vaez, Ali Investigating the relationship between institutional investors' attention deviation and audit risk [Volume 23, Number 93] Momeni Yanesari, Abolfazl Internal Audit Function Quality and Firm’s Investment Efficiency: A test of Input-Process-Output Theory [Volume 23, Number 93] Khonaka, Abdolkhalegh Internal Audit Function Quality and Firm’s Investment Efficiency: A test of Input-Process-Output Theory [Volume 23, Number 93] Safari Gerayli, Mehdi Internal Audit Function Quality and Firm’s Investment Efficiency: A test of Input-Process-Output Theory [Volume 23, Number 93] Khalili, Yassaman Internal Audit Function Quality and Firm’s Investment Efficiency: A test of Input-Process-Output Theory [Volume 23, Number 93] negahdari, ebrahim Identifying and ranking the risks of payment facilities in Islamic banking based on fuzzy Delphi [Volume 23, Number 93] mohebi, mohammad Identifying and ranking the risks of payment facilities in Islamic banking based on fuzzy Delphi [Volume 23, Number 93] nakhaei, abbas Identifying and ranking the risks of payment facilities in Islamic banking based on fuzzy Delphi [Volume 23, Number 93] Azami, Zainab Investigating the dimensions of the balanced scorecard affecting the performance evaluation of auditing Firms: using confirmatory factor analysis [Volume 23, Number 93] Salehi, Tabandeh Investigating the dimensions of the balanced scorecard affecting the performance evaluation of auditing Firms: using confirmatory factor analysis [Volume 23, Number 93] Karamshahi, Behnam Investigating the dimensions of the balanced scorecard affecting the performance evaluation of auditing Firms: using confirmatory factor analysis [Volume 23, Number 93] Mohammadi, Ataullah Designing a model for optimizing the quality of internal controls of companies admitted to the Iran Stock Exchange [Volume 23, Number 93] Mohammadipour, Rahmatollah Designing a model for optimizing the quality of internal controls of companies admitted to the Iran Stock Exchange [Volume 23, Number 93] Jamalinesari, Shamsuddin Designing a model for optimizing the quality of internal controls of companies admitted to the Iran Stock Exchange [Volume 23, Number 93] Fazeli, Naghi Providing an Audit Quality Model Based on Blockchain Technology [Volume 23, Number 93] Khosravani, Arezoo Providing an Audit Quality Model Based on Blockchain Technology [Volume 23, Number 93] Khanjani Kakrodi, Saeedeh Providing an Audit Quality Model Based on Blockchain Technology [Volume 23, Number 93] aghaei chadegani, arezoo Developing the Auditors’ Professional Ethics Compliance Model under the Influence of Auditors’ personality Traits and Intelligence [Volume 23, Number 93] ebrahimi kahrizsangi, khadijeh Developing the Auditors’ Professional Ethics Compliance Model under the Influence of Auditors’ personality Traits and Intelligence [Volume 23, Number 93] rahimi, fereshteh Developing the Auditors’ Professional Ethics Compliance Model under the Influence of Auditors’ personality Traits and Intelligence [Volume 23, Number 93] asrafzadeh, morteza Identifying the most important joint indicators of performance evaluation of public sector executive bodies (A qualitative study using the meta-synthesis method) [Volume 23, Number 93] sohrabmoomivand@gmail.com, Sohrab Identifying the most important joint indicators of performance evaluation of public sector executive bodies (A qualitative study using the meta-synthesis method) [Volume 23, Number 93] aminian, abolfazl Identifying the most important joint indicators of performance evaluation of public sector executive bodies (A qualitative study using the meta-synthesis method) [Volume 23, Number 93] maranjory, mehdi Determining mechanisms in accordance with anti-money laundering institutions from the perspective of professional accountants in Iran [Volume 23, Number 93] Fallah, Reza Determining mechanisms in accordance with anti-money laundering institutions from the perspective of professional accountants in Iran [Volume 23, Number 93] pourali, mohammadreza Determining mechanisms in accordance with anti-money laundering institutions from the perspective of professional accountants in Iran [Volume 23, Number 93] lak, jamshid Determining mechanisms in accordance with anti-money laundering institutions from the perspective of professional accountants in Iran [Volume 23, Number 93] Bokharaian, Maryam Providing a pricing model for independent audit assurance services with grounded theorizing [Volume 23, Number 91] Naderian, Arash Providing a pricing model for independent audit assurance services with grounded theorizing [Volume 23, Number 91] Gorganli Davaji, Jomadoordi Providing a pricing model for independent audit assurance services with grounded theorizing [Volume 23, Number 91] zanganeh, mosarreza Providing a pricing model for independent audit assurance services with grounded theorizing [Volume 23, Number 91] Najafi, Amir 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 [Volume 23, Number 91] Imani Barandagh, Mohammad 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 [Volume 23, Number 91] Mohammadi, Ali 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 [Volume 23, Number 91] Zare Khanqah, Dawood 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 [Volume 23, Number 91] Kouhbor, Mohammad Amin Presenting a Social Marketing Model of Audit Based on Grounded Theory [Volume 23, Number 91] Salehi, Allah Karam Presenting a Social Marketing Model of Audit Based on Grounded Theory [Volume 23, Number 91] Alasvand, Azizallah Presenting a Social Marketing Model of Audit Based on Grounded Theory [Volume 23, Number 91] Mahini, Fakhteh Providing and Validating a Model For Applying Critical Thinking in Accounting Education in Universities [Volume 23, Number 91] Barzegar, Bahram Providing and Validating a Model For Applying Critical Thinking in Accounting Education in Universities [Volume 23, Number 91] Torkzadeh, Mohsen Providing and Validating a Model For Applying Critical Thinking in Accounting Education in Universities [Volume 23, Number 91] bashiri manesh, nazanin Pathology of auditor independence and solutions to eliminate [Volume 23, Number 91] arefmanesh, zohreh Pathology of auditor independence and solutions to eliminate [Volume 23, Number 91] abdoli, Mojtaba Pathology of auditor independence and solutions to eliminate [Volume 23, Number 91] Pouraghajan, Abbasali Explaining the Effect of Audit Committee Characteristics on the Quality of Internal Control in companies listed in Tehran stock exchange. [Volume 23, Number 91] Jafarilarijani, Ali Explaining the Effect of Audit Committee Characteristics on the Quality of Internal Control in companies listed in Tehran stock exchange. [Volume 23, Number 91] Malekimehr, Ali Explaining the Effect of Audit Committee Characteristics on the Quality of Internal Control in companies listed in Tehran stock exchange. [Volume 23, Number 91] Lashgari, Zahra Evaluating the Metaphors of Development of Auditor's Maturity Capacities [Volume 23, Number 91] Khosravipour, Negar Evaluating the Metaphors of Development of Auditor's Maturity Capacities [Volume 23, Number 91] Sami, Siamak Evaluating the Metaphors of Development of Auditor's Maturity Capacities [Volume 23, Number 91] Sarraf, Fatameh Identifying and formulating performance audit strategies in the Supreme audit court based on Delphi, SWOT and Interpretation Structural Techniques [Volume 23, Number 91] khanifar, Hossein Identifying and formulating performance audit strategies in the Supreme audit court based on Delphi, SWOT and Interpretation Structural Techniques [Volume 23, Number 91] Moradi, Mahdi Identifying and formulating performance audit strategies in the Supreme audit court based on Delphi, SWOT and Interpretation Structural Techniques [Volume 23, Number 91] Kordnaeege, Assdollah Identifying and formulating performance audit strategies in the Supreme audit court based on Delphi, SWOT and Interpretation Structural Techniques [Volume 23, Number 91] Bavafa, Amir Hossein Identifying and formulating performance audit strategies in the Supreme audit court based on Delphi, SWOT and Interpretation Structural Techniques [Volume 23, Number 91] Orooji Kamal Abad, Fatemeh The effect of implementing internal control system on financial reporting quality and good governance in public sector organizations [Volume 23, Number 91] Behbahaninia, Parisa Saadat The effect of implementing internal control system on financial reporting quality and good governance in public sector organizations [Volume 23, Number 91] Boudlaie, Hasan Evaluate of Interpretive Matrix Theory of Corporate Citizen the Effectiveness of Green Functions of Internal Auditors [Volume 23, Number 91] Valiyan, Hasan Evaluate of Interpretive Matrix Theory of Corporate Citizen the Effectiveness of Green Functions of Internal Auditors [Volume 23, Number 91] Abdoli, Mohammadreza Evaluate of Interpretive Matrix Theory of Corporate Citizen the Effectiveness of Green Functions of Internal Auditors [Volume 23, Number 91] Ghorbaniyan, Amir Evaluate of Interpretive Matrix Theory of Corporate Citizen the Effectiveness of Green Functions of Internal Auditors [Volume 23, Number 91] Karamshahi, Behnam The Effect of Management Accounting Practice on Corporate Sustainability: The Role of the Moderating Variable of Organizational Characteristics [Volume 23, Number 91] Saedi, Rahman Designing a Model of Auditors' Psychological Well-Being: Evaluation of Multi-Step Fuzzy Inference Process TODIM [Volume 23, Number 91] Safari Gerayl, Mehdii Designing a Model of Auditors' Psychological Well-Being: Evaluation of Multi-Step Fuzzy Inference Process TODIM [Volume 23, Number 91] Behzadian, Fatah Designing a Model of Auditors' Psychological Well-Being: Evaluation of Multi-Step Fuzzy Inference Process TODIM [Volume 23, Number 91] Talari, Shahla Designing a Model of Auditors' Psychological Well-Being: Evaluation of Multi-Step Fuzzy Inference Process TODIM [Volume 23, Number 91] Jafarnejad Chaghoshi, Ahmad Designing a paradigm model for the development of the internal audit profession based on grounded theory [Volume 23, Number 91] Yaghoobnezhad, Ahmad Designing a paradigm model for the development of the internal audit profession based on grounded theory [Volume 23, Number 91] Rahmaninia, Ehsan Designing a paradigm model for the development of the internal audit profession based on grounded theory [Volume 23, Number 91] Abdollahi, Fereshteh Designing a paradigm model for the development of the internal audit profession based on grounded theory [Volume 23, Number 91] hesarzadeh, reza The cube of silence in the Supreme Audit Court of Iran(A qualitative study using the meta-synthesis method and focus group technique) [Volume 23, Number 90] Lari Dashtbayaz, Mahmoud The cube of silence in the Supreme Audit Court of Iran(A qualitative study using the meta-synthesis method and focus group technique) [Volume 23, Number 90] bazrafshan, saeed The cube of silence in the Supreme Audit Court of Iran(A qualitative study using the meta-synthesis method and focus group technique) [Volume 23, Number 90] rouhi, zahra The impact of policy innovation features on organization performance with the mediating role of organization commitment [Volume 23, Number 90] mohammadi, mohammad The impact of policy innovation features on organization performance with the mediating role of organization commitment [Volume 23, Number 90] alavi, seyyed mostafa A suitable model for bankruptcy recognition by forensic accountants and auditors [Volume 23, Number 90] ghaemi, mohammadhosein A suitable model for bankruptcy recognition by forensic accountants and auditors [Volume 23, Number 90] shahsavand, Monire A suitable model for bankruptcy recognition by forensic accountants and auditors [Volume 23, Number 90] Gholamzadeh, Dariush Explaining the Relationships between the Competency Characteristics of Internal Auditors of The Organization For Rural Cooperatives of Iran with the Structural Equation Modeling Approach [Volume 23, Number 90] Vedadi, Ahmad Explaining the Relationships between the Competency Characteristics of Internal Auditors of The Organization For Rural Cooperatives of Iran with the Structural Equation Modeling Approach [Volume 23, Number 90] Jorjani, Neda Explaining the Relationships between the Competency Characteristics of Internal Auditors of The Organization For Rural Cooperatives of Iran with the Structural Equation Modeling Approach [Volume 23, Number 90] feizabadi, fereshteh Investigating the effect of internal control risk on audit fees due to the mediating role of disclosure quality in companies listed on the Tehran Stock Exchange [Volume 23, Number 90] Mohammadi Moghadam, Yousef Future Study of Motivations based on Tax Auditors Talent Strategies as Drivers of Tax Sustainability Consequences [Volume 23, Number 90] Nafari, Neda Future Study of Motivations based on Tax Auditors Talent Strategies as Drivers of Tax Sustainability Consequences [Volume 23, Number 90] Faraji, Abdolreza Future Study of Motivations based on Tax Auditors Talent Strategies as Drivers of Tax Sustainability Consequences [Volume 23, Number 90] kouhbor, Mohammad amin design a model of talent management and succession in auditing based on grounded theory approach [Volume 23, Number 90] Tashakori Jahromi, Mohammad design a model of talent management and succession in auditing based on grounded theory approach [Volume 23, Number 90] Salehi, Allah Karam design a model of talent management and succession in auditing based on grounded theory approach [Volume 23, Number 90] Mirsaeidi, seyyed Ali Investigating the Effect of Employee Perceptions of Organizational Politics on the Employee Creativity; the Moderating Role of Knowledge Hiding and Mediating Role of Organizational Commitment (Case Study: Tehran’s Region One Branches of Mellat Bank) [Volume 23, Number 90] Araei, Vahid Investigating the Effect of Employee Perceptions of Organizational Politics on the Employee Creativity; the Moderating Role of Knowledge Hiding and Mediating Role of Organizational Commitment (Case Study: Tehran’s Region One Branches of Mellat Bank) [Volume 23, Number 90] ghanbari, mehrdad Providing a model to measure the transparency of financial reporting with an emphasis on economic conditions, audit quality and companies' performance [Volume 23, Number 90] rahmani, mahmood Providing a model to measure the transparency of financial reporting with an emphasis on economic conditions, audit quality and companies' performance [Volume 23, Number 90] parvareh, yunes Providing a model to measure the transparency of financial reporting with an emphasis on economic conditions, audit quality and companies' performance [Volume 23, Number 90] Rostamijaaz, Hamid Estimate of Auditors' Professional Maturity Functions based on the Mechanism of Action against External Pressure in the Auditing Profession [Volume 23, Number 90] Abedini, Bizhan Estimate of Auditors' Professional Maturity Functions based on the Mechanism of Action against External Pressure in the Auditing Profession [Volume 23, Number 90] Ranjbar, Mohammad Hossein Estimate of Auditors' Professional Maturity Functions based on the Mechanism of Action against External Pressure in the Auditing Profession [Volume 23, Number 90] Hejazi, Rezvan Estimate of Auditors' Professional Maturity Functions based on the Mechanism of Action against External Pressure in the Auditing Profession [Volume 23, Number 90] Rowshanali, Azam Estimate of Auditors' Professional Maturity Functions based on the Mechanism of Action against External Pressure in the Auditing Profession [Volume 23, Number 90] Khalilpour, Mehdi Qualitative Evaluation of the Internal Control Structure Effectiveness in University of Medical Sciences by Fuzzy Interpretive Structural Model (FISM) [Volume 23, Number 90] Kamyabi, Yahya Qualitative Evaluation of the Internal Control Structure Effectiveness in University of Medical Sciences by Fuzzy Interpretive Structural Model (FISM) [Volume 23, Number 90] Mollaniya, Hamid Qualitative Evaluation of the Internal Control Structure Effectiveness in University of Medical Sciences by Fuzzy Interpretive Structural Model (FISM) [Volume 23, Number 90] Yazdani Khodashahri, Mohammad Taghi Investigating The Effect of Auditor-Client Geographic Proximity on the Audit Report Timeliness and The Financial Reporting Quality with Emphasis on the Size of the Client [Volume 23, Number 90] seyed nezhad fahim, seyed reza Investigating The Effect of Auditor-Client Geographic Proximity on the Audit Report Timeliness and The Financial Reporting Quality with Emphasis on the Size of the Client [Volume 23, Number 90] mohamadi, mohammad Designing a performance management model in the public sector [Volume 22, Number 88] Ranjbar, Mohammad Hussein Providing a Model of Public Sector Audit Quality utilizing a Structural Equation Modeling Approach [Volume 22, Number 88] omidvar, Maryam Providing a Model of Public Sector Audit Quality utilizing a Structural Equation Modeling Approach [Volume 22, Number 88] Abbasian, Ezatollah A Framework for Post Implementation Review of Iranian Auditing Standards. [Volume 22, Number 88] Tahriri, Arash A Framework for Post Implementation Review of Iranian Auditing Standards. [Volume 22, Number 88] Mohammadi zaveleh, Mohammad A Framework for Post Implementation Review of Iranian Auditing Standards. [Volume 22, Number 88] Gholami Jamkarani, Reza Design a Comprehensive Model for Audit Opinion Quality based on Grounded Theory Approach [Volume 22, Number 88] Jahangirnia, Hossein Design a Comprehensive Model for Audit Opinion Quality based on Grounded Theory Approach [Volume 22, Number 88] Hajiha, Zohreh Design a Comprehensive Model for Audit Opinion Quality based on Grounded Theory Approach [Volume 22, Number 88] Hemasian Kashani, Zahra Design a Comprehensive Model for Audit Opinion Quality based on Grounded Theory Approach [Volume 22, Number 88] Bani Talebi Dehkordi, Bahareh Identification of the most important indicators of intergenerational equity reporting in Iran: A step towards improving the reporting system and raising the level of government accountability [Volume 22, Number 88] Azar, Adel Identification of the most important indicators of intergenerational equity reporting in Iran: A step towards improving the reporting system and raising the level of government accountability [Volume 22, Number 88] Jafari Dehkordi, Hamid Reza Identification of the most important indicators of intergenerational equity reporting in Iran: A step towards improving the reporting system and raising the level of government accountability [Volume 22, Number 88] Ghaffarie, Mehdi Identification of the most important indicators of intergenerational equity reporting in Iran: A step towards improving the reporting system and raising the level of government accountability [Volume 22, Number 88] Royayee, Ramzanali Designing a Comprehensive Model of Ethical Virtue in the Effectiveness of Auditors' Professional Judgment [Volume 22, Number 88] Jahanshad, Azita Designing a Comprehensive Model of Ethical Virtue in the Effectiveness of Auditors' Professional Judgment [Volume 22, Number 88] Nikoomaram, Hashem Designing a Comprehensive Model of Ethical Virtue in the Effectiveness of Auditors' Professional Judgment [Volume 22, Number 88] Akbari, Reza Designing a Comprehensive Model of Ethical Virtue in the Effectiveness of Auditors' Professional Judgment [Volume 22, Number 88] Gholamreza, kordestani, The Effect of Sustainability Reporting on the Relationship between Audit Quality and Other corporate governance mechanisms with Management Accounting Techniques. [Volume 22, Number 88] Rezaei, farzin The Effect of Sustainability Reporting on the Relationship between Audit Quality and Other corporate governance mechanisms with Management Accounting Techniques. [Volume 22, Number 88] maboudi, Hamidreza The Effect of Sustainability Reporting on the Relationship between Audit Quality and Other corporate governance mechanisms with Management Accounting Techniques. [Volume 22, Number 88] Darghandian, Shahram Analysis and prioritization of internal factors affecting the forecast of dividend policy in companies listed on the Tehran Stock Exchange [Volume 22, Number 88] Asadi, Gholam Hossein Analysis and prioritization of internal factors affecting the forecast of dividend policy in companies listed on the Tehran Stock Exchange [Volume 22, Number 88] Sedighi, Ruhollah Analysis and prioritization of internal factors affecting the forecast of dividend policy in companies listed on the Tehran Stock Exchange [Volume 22, Number 88] Rostami Jazz, Hamid Provide a model for increasing the effectiveness of internal audit quality based on the financial reporting supply chain from the perspective of people outside the auditing profession [Volume 22, Number 88] Amiri, Ali Provide a model for increasing the effectiveness of internal audit quality based on the financial reporting supply chain from the perspective of people outside the auditing profession [Volume 22, Number 88] Salari, Hojjatollah Provide a model for increasing the effectiveness of internal audit quality based on the financial reporting supply chain from the perspective of people outside the auditing profession [Volume 22, Number 88] Rasouli, Aboutaleb Provide a model for increasing the effectiveness of internal audit quality based on the financial reporting supply chain from the perspective of people outside the auditing profession [Volume 22, Number 88] Vojoudi Nobakht, Armin Providing a Performance Auditing Model in public sector Case study: Construction and buildings [Volume 22, Number 88] solgi, Mohammad Providing a Performance Auditing Model in public sector Case study: Construction and buildings [Volume 22, Number 88] Haghshenas, Farideh Designing and Examining Human Resources Succession Planning Model in Supreme Audit Institutions Monitoring Public Finance through Eclectic Approach(Case Study: Supreme Audit Court of Iran) [Volume 22, Number 88] Azar, Adel Designing and Examining Human Resources Succession Planning Model in Supreme Audit Institutions Monitoring Public Finance through Eclectic Approach(Case Study: Supreme Audit Court of Iran) [Volume 22, Number 88] Amirkabiri, Alireza Designing and Examining Human Resources Succession Planning Model in Supreme Audit Institutions Monitoring Public Finance through Eclectic Approach(Case Study: Supreme Audit Court of Iran) [Volume 22, Number 88] Zibakerdar, Khosro Designing and Examining Human Resources Succession Planning Model in Supreme Audit Institutions Monitoring Public Finance through Eclectic Approach(Case Study: Supreme Audit Court of Iran) [Volume 22, Number 88] Watanparast, Mohammad Reza Barriers and Challenges of performance Budgetting with Emphasis on the Roles of Pricing and Accrual Accounting in the public Sector (case study: road construction), A Grounded Theory Approach [Volume 22, Number 88] Azadi, Kayhan Barriers and Challenges of performance Budgetting with Emphasis on the Roles of Pricing and Accrual Accounting in the public Sector (case study: road construction), A Grounded Theory Approach [Volume 22, Number 88] mousavi, nader Barriers and Challenges of performance Budgetting with Emphasis on the Roles of Pricing and Accrual Accounting in the public Sector (case study: road construction), A Grounded Theory Approach [Volume 22, Number 88] ghanbarian, reza Investigating the effectiveness of the audit committee in the system of financial and performance control of Iranian metropolitan municipalities [Volume 22, Number 88] babajani, jafar Investigating the effectiveness of the audit committee in the system of financial and performance control of Iranian metropolitan municipalities [Volume 22, Number 88] mohamadi, mohammad Soundness and Corruption Measurement Model for the Executive Organizations of the Islamic Republic of Iran (Qualitative studies using Focus group and Meta Synthesis method) [Volume 22, Number 86] khajavi, shokrollah Soundness and Corruption Measurement Model for the Executive Organizations of the Islamic Republic of Iran (Qualitative studies using Focus group and Meta Synthesis method) [Volume 22, Number 86] Kazemi, Tohid [Volume 21, Number 84] Ashtab, Ali [Volume 21, Number 84] Jabbarzadeh Kangarlouie, Saeed [Volume 21, Number 84] Bahri sales, Jamal [Volume 21, Number 84] Maleki-Kakelar, Hassan [Volume 21, Number 84] Vatanparast, Mohammadreza Measure Intensity of Cash holding Uncertainty and Uniformity between Macroeconomic policies and Accounting policies [Volume 22, Number 87] Mohammadi Nodeh, fazel Measure Intensity of Cash holding Uncertainty and Uniformity between Macroeconomic policies and Accounting policies [Volume 22, Number 87] rezaei, farzin Measure Intensity of Cash holding Uncertainty and Uniformity between Macroeconomic policies and Accounting policies [Volume 22, Number 87] esmaily, hamed Measure Intensity of Cash holding Uncertainty and Uniformity between Macroeconomic policies and Accounting policies [Volume 22, Number 87] fazeli, naghi Ranking the Components of Performance Auditing Criteria in the Sustainable Development of the Mining Supply Chain [Volume 22, Number 87] faghani makerani, faghani Ranking the Components of Performance Auditing Criteria in the Sustainable Development of the Mining Supply Chain [Volume 22, Number 87] kiyani, reza Ranking the Components of Performance Auditing Criteria in the Sustainable Development of the Mining Supply Chain [Volume 22, Number 87] Khodadadi, Davood Presenting an Optimal Model of Internal Controls to Reduce the Risk of Enterprises [Volume 22, Number 87] Salari, Hojjatallah Presenting an Optimal Model of Internal Controls to Reduce the Risk of Enterprises [Volume 22, Number 87] Amiri, Ali Presenting an Optimal Model of Internal Controls to Reduce the Risk of Enterprises [Volume 22, Number 87] ghafari, Habib Presenting an Optimal Model of Internal Controls to Reduce the Risk of Enterprises [Volume 22, Number 87] Taghipouryan, yosef Auditors' Professional Commitment, Ethical Orientations and Attitudes of Auditors towards Marketing Activities [Volume 22, Number 87] alikhani, razieh Auditors' Professional Commitment, Ethical Orientations and Attitudes of Auditors towards Marketing Activities [Volume 22, Number 87] Maranjory, Mehdi Auditors' Professional Commitment, Ethical Orientations and Attitudes of Auditors towards Marketing Activities [Volume 22, Number 87] khalkhali, marzieh Auditors' Professional Commitment, Ethical Orientations and Attitudes of Auditors towards Marketing Activities [Volume 22, Number 87] lashgarara, soheila Identifying and prioritizing the underlying factors for effective evaluation of internal controls in companies listed on the Tehran Stock Exchange with the Fuzzy Analytic Network Process (FANP) approach [Volume 22, Number 87] khorramabadi, mehdi Identifying and prioritizing the underlying factors for effective evaluation of internal controls in companies listed on the Tehran Stock Exchange with the Fuzzy Analytic Network Process (FANP) approach [Volume 22, Number 87] Hassass Yeganeh, Yahya Identifying and prioritizing the underlying factors for effective evaluation of internal controls in companies listed on the Tehran Stock Exchange with the Fuzzy Analytic Network Process (FANP) approach [Volume 22, Number 87] Sadeghi, Atefeh The Role of Ethical Culture and Professional Identity on Strengthening Certified Accountants Objectivity in Iran [Volume 22, Number 87] Moshashae, Seyyed Mohammad The Role of Ethical Culture and Professional Identity on Strengthening Certified Accountants Objectivity in Iran [Volume 22, Number 87] Rostamijaaz, Hamid Auditor's Inertial Behavior against Client Influence: An Analysis Based on the Comprehensiveness of Individual Characteristics [Volume 22, Number 87] Abedini, Bizhan Auditor's Inertial Behavior against Client Influence: An Analysis Based on the Comprehensiveness of Individual Characteristics [Volume 22, Number 87] Ranjbar, Mohammad Hossein Auditor's Inertial Behavior against Client Influence: An Analysis Based on the Comprehensiveness of Individual Characteristics [Volume 22, Number 87] Hejazi, Rezvan Auditor's Inertial Behavior against Client Influence: An Analysis Based on the Comprehensiveness of Individual Characteristics [Volume 22, Number 87] Rowshanali, Azam Auditor's Inertial Behavior against Client Influence: An Analysis Based on the Comprehensiveness of Individual Characteristics [Volume 22, Number 87] ghasemi, jamal An Investigation of effective factors in estimating the probability of the auditor's failure to provide a opinion [Volume 22, Number 87] fakhari, hossein An Investigation of effective factors in estimating the probability of the auditor's failure to provide a opinion [Volume 22, Number 87] esfahani, mahdiyeh An Investigation of effective factors in estimating the probability of the auditor's failure to provide a opinion [Volume 22, Number 87] nemati koshteli, reza The Effect of Kirton's Cognitive Learning Strategies on Auditor Neutrality with Structural Equation Modeling Approach [Volume 22, Number 87] Jamshdi Navid, Babak Explaining the Pentagon Model of fraud and providing a comprehensive model of fraudulent financial reporting (FFR) [Volume 22, Number 87] Ghanbari, Mehrdad Explaining the Pentagon Model of fraud and providing a comprehensive model of fraudulent financial reporting (FFR) [Volume 22, Number 87] TaherAbadi, Ali Asghar Explaining the Pentagon Model of fraud and providing a comprehensive model of fraudulent financial reporting (FFR) [Volume 22, Number 87] Shakouri, Mohammad Mahdi Explaining the Pentagon Model of fraud and providing a comprehensive model of fraudulent financial reporting (FFR) [Volume 22, Number 87] savar, nastaran Multilevel model of sustainable human resource management in the Supreme Court of Audit [Volume 22, Number 87] Yazdanshenas, Mehdi Multilevel model of sustainable human resource management in the Supreme Court of Audit [Volume 22, Number 87] Khashie, vahid Multilevel model of sustainable human resource management in the Supreme Court of Audit [Volume 22, Number 87] dehghanan, hamed Multilevel model of sustainable human resource management in the Supreme Court of Audit [Volume 22, Number 87] Mehdi, Khalilpour Designing a Propositional Themes Model for Strengthening Internal Control in University of Medical Sciences: Total Interpretive Structural Model (TISM) [Volume 22, Number 87] Kamyabi, YAHYA Designing a Propositional Themes Model for Strengthening Internal Control in University of Medical Sciences: Total Interpretive Structural Model (TISM) [Volume 22, Number 87] Mollania, Hamid Designing a Propositional Themes Model for Strengthening Internal Control in University of Medical Sciences: Total Interpretive Structural Model (TISM) [Volume 22, Number 87] gorgani firozja, abolfazl A model for professional judgment and decision making of Supreme Audit Court auditors on the accountability role of authorities [Volume 22, Number 87] TagavafiFard, Mohammad ¬¬Mehdi A model for professional judgment and decision making of Supreme Audit Court auditors on the accountability role of authorities [Volume 22, Number 87] Babajani, Jafar A model for professional judgment and decision making of Supreme Audit Court auditors on the accountability role of authorities [Volume 22, Number 87] Seddighi, Rohollah A model for professional judgment and decision making of Supreme Audit Court auditors on the accountability role of authorities [Volume 22, Number 87] Nurani, Hossein Investigating and comparing audit quality of big and small audit firms using Benford law [Volume 20, Number 80] Safipour Afshar, Mojtaba Investigating and comparing audit quality of big and small audit firms using Benford law [Volume 20, Number 80] Akhlaghi Yazdinejad, Esmaeil Investigating and comparing audit quality of big and small audit firms using Benford law [Volume 20, Number 80] v, v Designing a model for ranking factors affecting the internal control system with a hybrid intelligent approach [Volume 20, Number 80] v, v Designing a model for ranking factors affecting the internal control system with a hybrid intelligent approach [Volume 20, Number 80] v, v Designing a model for ranking factors affecting the internal control system with a hybrid intelligent approach [Volume 20, Number 80] khanmohamadi, mohamad hamed Conceptual Model of Factors Affecting the Quality of Auditing in Iran by Grounded Theory [Volume 20, Number 80] yazdani, shohreh Conceptual Model of Factors Affecting the Quality of Auditing in Iran by Grounded Theory [Volume 20, Number 80] aghaei ghehie, alireza Conceptual Model of Factors Affecting the Quality of Auditing in Iran by Grounded Theory [Volume 20, Number 80] alinejad sarokolaie, Mehdi Investigating the Impact of Tax avoidance on the relationship between audit quality and disclosure quality of financial reporting: Evidence from Tehran Stock Exchange [Volume 20, Number 80] zabihi Zarrin kolaie, ali Investigating the Impact of Tax avoidance on the relationship between audit quality and disclosure quality of financial reporting: Evidence from Tehran Stock Exchange [Volume 20, Number 80] mahdavi Tilenoi, ali reza Investigating the Impact of Tax avoidance on the relationship between audit quality and disclosure quality of financial reporting: Evidence from Tehran Stock Exchange [Volume 20, Number 80] Matoofi, Alireza The Impact of Auditor Expert on Social Trust with the Mediating Role of Performance Audit Quality (Case Study of the Supreme Audit Court) [Volume 20, Number 80] Bokharayan Khorasani, Maryam The Impact of Auditor Expert on Social Trust with the Mediating Role of Performance Audit Quality (Case Study of the Supreme Audit Court) [Volume 20, Number 80] Gharkaz, Mansour The Impact of Auditor Expert on Social Trust with the Mediating Role of Performance Audit Quality (Case Study of the Supreme Audit Court) [Volume 20, Number 80] Amjadi, Akbar The Impact of Auditor Expert on Social Trust with the Mediating Role of Performance Audit Quality (Case Study of the Supreme Audit Court) [Volume 20, Number 80] Zavari Rezaei, Akbar The Pattern of Tax Fraud in Iran by Mixed-Approach Method (Investigating the Fraudulent Tax approach of Entities) [Volume 20, Number 80] Bahri Sales, Jamal The Pattern of Tax Fraud in Iran by Mixed-Approach Method (Investigating the Fraudulent Tax approach of Entities) [Volume 20, Number 80] Jabbarzadeh Kangarlouei, Saeed The Pattern of Tax Fraud in Iran by Mixed-Approach Method (Investigating the Fraudulent Tax approach of Entities) [Volume 20, Number 80] Yokhaneh Alghyani, Maryam The Pattern of Tax Fraud in Iran by Mixed-Approach Method (Investigating the Fraudulent Tax approach of Entities) [Volume 20, Number 80] kaab omeir, ahmad Introducing Tax Persistent of Firm: An indicator for assessing audit risk based on a comprehensive tax plan [Volume 20, Number 80] basirat, mehdi Introducing Tax Persistent of Firm: An indicator for assessing audit risk based on a comprehensive tax plan [Volume 20, Number 80] vaez, ali Introducing Tax Persistent of Firm: An indicator for assessing audit risk based on a comprehensive tax plan [Volume 20, Number 80] darash, fereshteh Introducing Tax Persistent of Firm: An indicator for assessing audit risk based on a comprehensive tax plan [Volume 20, Number 80] amirniya, Narjes Audit Committee Effectiveness and Corporate Tax Avoidance: A Study of the Moderating Role of Cost Leadership and Differentiation Strategies [Volume 20, Number 80] Gholamrezapoor, Mohammad Audit Committee Effectiveness and Corporate Tax Avoidance: A Study of the Moderating Role of Cost Leadership and Differentiation Strategies [Volume 20, Number 80] Rezaei Pitenoei, Yasser Audit Committee Effectiveness and Corporate Tax Avoidance: A Study of the Moderating Role of Cost Leadership and Differentiation Strategies [Volume 20, Number 80] zargar, reza A Comparative Assessment of the Goals, Duties and Authority of the Accounting Court in Iran and Developed Countries [Volume 20, Number 80] khodami pour, ahmad Investigating the effect of audit qualityon persistence and Pricing of normal and Abnormal Components of Earnings Accruals and cash [Volume 20, Number 80] rahimi dastjerdi, mohsen Investigating the effect of audit qualityon persistence and Pricing of normal and Abnormal Components of Earnings Accruals and cash [Volume 20, Number 80] Keshtegar, Abdolali Designing a compensation and rewards model for employees and managers in the public sector with emphasis on upstream documents and vision 1404 [Volume 20, Number 79] Keikha, Aleme Designing a compensation and rewards model for employees and managers in the public sector with emphasis on upstream documents and vision 1404 [Volume 20, Number 79] Hddadi, Ebrahim Designing a compensation and rewards model for employees and managers in the public sector with emphasis on upstream documents and vision 1404 [Volume 20, Number 79] Doaei, Habibollah Designing a compensation and rewards model for employees and managers in the public sector with emphasis on upstream documents and vision 1404 [Volume 20, Number 79] Bazrafshan, Reza Designing a compensation and rewards model for employees and managers in the public sector with emphasis on upstream documents and vision 1404 [Volume 20, Number 79] Zabihi, Ali Moderating effect of Audit Committee Independence on the Relationship Between Sustainability Reporting and Corporate Innovation [Volume 20, Number 79] faghani, khosro Moderating effect of Audit Committee Independence on the Relationship Between Sustainability Reporting and Corporate Innovation [Volume 20, Number 79] masoumi, seyyed sajjad Moderating effect of Audit Committee Independence on the Relationship Between Sustainability Reporting and Corporate Innovation [Volume 20, Number 79] Sadri, Neda The Relationship of Audit Quality, Auditor Tenure and Abnormal Audit Fees with Auditor's Going Concern Opinion [Volume 20, Number 79] Rajabdorri, Hossein The Relationship of Audit Quality, Auditor Tenure and Abnormal Audit Fees with Auditor's Going Concern Opinion [Volume 20, Number 79] Khani, Zabiholah The Relationship of Audit Quality, Auditor Tenure and Abnormal Audit Fees with Auditor's Going Concern Opinion [Volume 20, Number 79] Payan, Ali Audit committee effectiveness and internal control weaknesses: Does the gender of audit committee members matter? [Volume 20, Number 79] Moradi, Mohammad Ali Audit committee effectiveness and internal control weaknesses: Does the gender of audit committee members matter? [Volume 20, Number 79] Khorashadi, Mohammad Audit committee effectiveness and internal control weaknesses: Does the gender of audit committee members matter? [Volume 20, Number 79] Mahmoudi Kouchaksarai, Ali Asghar Administrative Corruption and Integrity Researches in Iran: A Scoping Review [Volume 20, Number 79] ABDALI, ROGHAYEH Administrative Corruption and Integrity Researches in Iran: A Scoping Review [Volume 20, Number 79] DANAEE FARD, HASSAN Administrative Corruption and Integrity Researches in Iran: A Scoping Review [Volume 20, Number 79] teymoorPour, Soheyla Relations among audit committee establishment, information transparency and earnings quality [Volume 20, Number 79] Norouzi, Mohammad Relations among audit committee establishment, information transparency and earnings quality [Volume 20, Number 79] oskou, vahid Relations among audit committee establishment, information transparency and earnings quality [Volume 20, Number 79] Arab Mazar, Mohammad Opportunities and Challenges of Big Data Application in the Public Sector Accounting Information System from the Accountabiliy Perspective [Volume 20, Number 79] Moradi, Amir Opportunities and Challenges of Big Data Application in the Public Sector Accounting Information System from the Accountabiliy Perspective [Volume 20, Number 79] Azar, Adel Prioritization and Analysis of the Relationship Between the Risks of ERP Systems Implementation in the Public Sector; Case study: SANA System of the Supreme Audit Court [Volume 20, Number 79] Nabavifard, Mojtaba Prioritization and Analysis of the Relationship Between the Risks of ERP Systems Implementation in the Public Sector; Case study: SANA System of the Supreme Audit Court [Volume 20, Number 79] Pourheidari, Omid Investigating the Impact of Audit fees on Auditor's Professional skepticism [Volume 20, Number 79] Birjandi, Hamid Investigating the Impact of Audit fees on Auditor's Professional skepticism [Volume 20, Number 79] Khodamipour, Ahmad Investigating the Impact of Audit fees on Auditor's Professional skepticism [Volume 20, Number 79] Babajani, Jafar A Model for Legal Bases of Independent Audit and Oversight in Public Sector of Iran [Volume 20, Number 79] khanifar, hosein The effect of social conservatism on auditors' whisteleblowing; With emphasis on the role of gender and age [Volume 21, Number 82] salehi, allahkaram The effect of social conservatism on auditors' whisteleblowing; With emphasis on the role of gender and age [Volume 21, Number 82] amiri, houshang The effect of social conservatism on auditors' whisteleblowing; With emphasis on the role of gender and age [Volume 21, Number 82] yadegari, khaled The effect of social conservatism on auditors' whisteleblowing; With emphasis on the role of gender and age [Volume 21, Number 82] Vatanparast, mohammadreza Measure Cash holding Uncertainty and Uniformity between Macroeconomic policies and Accounting policies [Volume 21, Number 82] Mohammadi Nodeh, fazel Measure Cash holding Uncertainty and Uniformity between Macroeconomic policies and Accounting policies [Volume 21, Number 82] rezaei, farzin Measure Cash holding Uncertainty and Uniformity between Macroeconomic policies and Accounting policies [Volume 21, Number 82] esmaily, hamed Measure Cash holding Uncertainty and Uniformity between Macroeconomic policies and Accounting policies [Volume 21, Number 82] pakmaram, asgar The effect of Enterprise Risk Management on Financial Reporting Quality: The Experiences of Audit Committee Members, senior executives and External Auditors [Volume 21, Number 82] Jabbarzadeh Kangarloei, saeid The effect of Enterprise Risk Management on Financial Reporting Quality: The Experiences of Audit Committee Members, senior executives and External Auditors [Volume 21, Number 82] Bahri Sales, jamal The effect of Enterprise Risk Management on Financial Reporting Quality: The Experiences of Audit Committee Members, senior executives and External Auditors [Volume 21, Number 82] Babajani, Abolfazl The effect of Enterprise Risk Management on Financial Reporting Quality: The Experiences of Audit Committee Members, senior executives and External Auditors [Volume 21, Number 82] Haghshenas Kashani, Farideh Designing and Explanation of Human Capitals Succession Planning Model (Case Study: Supreme Audit Court) [Volume 21, Number 82] Amirkabiri, Alireza Designing and Explanation of Human Capitals Succession Planning Model (Case Study: Supreme Audit Court) [Volume 21, Number 82] Azar, Adel Designing and Explanation of Human Capitals Succession Planning Model (Case Study: Supreme Audit Court) [Volume 21, Number 82] Zibakerdar, Khosro Designing and Explanation of Human Capitals Succession Planning Model (Case Study: Supreme Audit Court) [Volume 21, Number 82] jalali, mohammad The impact of the mandate contained in the financial - Judiciary Boards computational ideas to pass on the issue in administrative law [Volume 21, Number 82] arabian, asghar The impact of the mandate contained in the financial - Judiciary Boards computational ideas to pass on the issue in administrative law [Volume 21, Number 82] abadi, saeedreza The impact of the mandate contained in the financial - Judiciary Boards computational ideas to pass on the issue in administrative law [Volume 21, Number 82] haghighi, mehri The impact of the mandate contained in the financial - Judiciary Boards computational ideas to pass on the issue in administrative law [Volume 21, Number 82] Shafieimoghadam, Samad Develop strategies for the Court of Audit in achieving the criteria of good governance [Volume 21, Number 82] Foroozesh, Ruhollah Develop strategies for the Court of Audit in achieving the criteria of good governance [Volume 21, Number 82] Ghorbani, Arsalan Develop strategies for the Court of Audit in achieving the criteria of good governance [Volume 21, Number 82] Kordestani, Gholamreza Explanation of the Concession strategy of the auditor to the client [Volume 21, Number 82] Kazemi Oloum, Mahdi Explanation of the Concession strategy of the auditor to the client [Volume 21, Number 82] Rezazadeh, Javad Explanation of the Concession strategy of the auditor to the client [Volume 21, Number 82] Didehkhani, Hosein Investigate the market reaction to auditors' opinions on significant weaknesses in internal controlsInvestigate the market reaction to auditors' opinions on significant weaknesses in internal controls [Volume 21, Number 82] Maetoofi, Alireza Investigate the market reaction to auditors' opinions on significant weaknesses in internal controlsInvestigate the market reaction to auditors' opinions on significant weaknesses in internal controls [Volume 21, Number 82] garkaz, mansour Investigate the market reaction to auditors' opinions on significant weaknesses in internal controlsInvestigate the market reaction to auditors' opinions on significant weaknesses in internal controls [Volume 21, Number 82] Hasani, Mariyeh Investigate the market reaction to auditors' opinions on significant weaknesses in internal controlsInvestigate the market reaction to auditors' opinions on significant weaknesses in internal controls [Volume 21, Number 82] Mirhaji Tezerjani, Zahra Sadat Investigating the impact of the auditor's search period as an audit risk factor on auditor selection and audit fees [Volume 21, Number 82] arefmanesh, zohreh Investigating the impact of the auditor's search period as an audit risk factor on auditor selection and audit fees [Volume 21, Number 82] Abdoli, Mohammadreza Model Firm Internal Consequences of the Internal Audit Effectiveness based on a Comprehensive Analysis of Interpretative [Volume 21, Number 82] Paksaz, Mohammadhosin Model Firm Internal Consequences of the Internal Audit Effectiveness based on a Comprehensive Analysis of Interpretative [Volume 21, Number 82] Amiri, Hadi The Impact of the Short-Term and Long-Term Audit Tenure on Earnings Quality under of Information Asymmetry [Volume 21, Number 82] Arabsalehi, Mehdi The Impact of the Short-Term and Long-Term Audit Tenure on Earnings Quality under of Information Asymmetry [Volume 21, Number 82] Motalebian, Mojtaba The Impact of the Short-Term and Long-Term Audit Tenure on Earnings Quality under of Information Asymmetry [Volume 21, Number 82] Eskandari, Keyvan Identifying obstacles of implementing risk – based auditing in iranin audit firms and providing solutions to accelerate the process [Volume 21, Number 82] Rahimian, Nezamoddin Identifying obstacles of implementing risk – based auditing in iranin audit firms and providing solutions to accelerate the process [Volume 21, Number 82] Karami, Gholomreza Identifying obstacles of implementing risk – based auditing in iranin audit firms and providing solutions to accelerate the process [Volume 21, Number 82] Fakhari, Hossein Audit Opinion Shopping and Financial Reporting Quality: with Simultaneous Equations model Approach [Volume 21, Number 82] Fakhari, Esmaeil Audit Opinion Shopping and Financial Reporting Quality: with Simultaneous Equations model Approach [Volume 21, Number 82] valipour, hasem External Accountability Gap Assessment of Iranian Association of Certified Public Accountants from Reports Users Viewpoints Using Servqual Model [Volume 21, Number 82] khajavi, shokrollah External Accountability Gap Assessment of Iranian Association of Certified Public Accountants from Reports Users Viewpoints Using Servqual Model [Volume 21, Number 82] golipour, vahid External Accountability Gap Assessment of Iranian Association of Certified Public Accountants from Reports Users Viewpoints Using Servqual Model [Volume 21, Number 82] safari, Hossein Optimal Model of Paying Rewards Generating According to Performance Measurement through Holding Companies Multi-Grounded Theory Approach [Volume 22, Number 87] tehrani, reza Optimal Model of Paying Rewards Generating According to Performance Measurement through Holding Companies Multi-Grounded Theory Approach [Volume 22, Number 87] khajavi, shokrollah Optimal Model of Paying Rewards Generating According to Performance Measurement through Holding Companies Multi-Grounded Theory Approach [Volume 22, Number 87] Mohammadi, Mohammad Optimal Model of Paying Rewards Generating According to Performance Measurement through Holding Companies Multi-Grounded Theory Approach [Volume 22, Number 87] Farahbod, Farzin A survey of the mediating role of self-efficacy on the relationship between audit quality and professional development in the public sector [Volume 22, Number 86] Vatanparast, Mohammadreza A survey of the mediating role of self-efficacy on the relationship between audit quality and professional development in the public sector [Volume 22, Number 86] Salehi Amin, Alireza A survey of the mediating role of self-efficacy on the relationship between audit quality and professional development in the public sector [Volume 22, Number 86] sadeghi, morteza Factors Affecting Usage of Computer-Assisted Audit Techniques with Emphasizing Auditor’s Characteristics: Unified Theory of Acceptance and Use of Technology [Volume 22, Number 86] asnaashari, hamideh Factors Affecting Usage of Computer-Assisted Audit Techniques with Emphasizing Auditor’s Characteristics: Unified Theory of Acceptance and Use of Technology [Volume 22, Number 86] fallah, reza Factors Affecting Usage of Computer-Assisted Audit Techniques with Emphasizing Auditor’s Characteristics: Unified Theory of Acceptance and Use of Technology [Volume 22, Number 86] hoseini, mohamad bagher Factors Affecting Usage of Computer-Assisted Audit Techniques with Emphasizing Auditor’s Characteristics: Unified Theory of Acceptance and Use of Technology [Volume 22, Number 86] salajeghe, sanjar Identify the components of optimal supervision over the auditors in Iranian capital market [Volume 22, Number 86] raeis pour rajabali, ali Identify the components of optimal supervision over the auditors in Iranian capital market [Volume 22, Number 86] esmaeilpour zanjani, saeed Identify the components of optimal supervision over the auditors in Iranian capital market [Volume 22, Number 86] vasheqani farahani, taiiebeh Study of the effect of internal control weaknesses on fraudulent financial reporting risk with considering the moderating role of CEO characteristics [Volume 22, Number 86] Moslemi, Azar Study of the effect of internal control weaknesses on fraudulent financial reporting risk with considering the moderating role of CEO characteristics [Volume 22, Number 86] Taherinia, Masoud Study of the effect of internal control weaknesses on fraudulent financial reporting risk with considering the moderating role of CEO characteristics [Volume 22, Number 86] abdi, ghader The Relationship Between Auditor Integrity and Organizational Commitment to Prevent Fraud [Volume 22, Number 86] bigdeli, alireza The Relationship Between Auditor Integrity and Organizational Commitment to Prevent Fraud [Volume 22, Number 86] khosravi, yasaman The Relationship Between Auditor Integrity and Organizational Commitment to Prevent Fraud [Volume 22, Number 86] Orooyee, Mehran Investigating Effect of Auditor's Professional Identity on the Competitive Nature of Clients, According to the Auditor's Experience [Volume 22, Number 86] Eslami, Khadijeh Investigating Effect of Auditor's Professional Identity on the Competitive Nature of Clients, According to the Auditor's Experience [Volume 22, Number 86] Abdoli, Mohammadreza Investigating Effect of Auditor's Professional Identity on the Competitive Nature of Clients, According to the Auditor's Experience [Volume 22, Number 86] Valiyan, Hasan Investigating Effect of Auditor's Professional Identity on the Competitive Nature of Clients, According to the Auditor's Experience [Volume 22, Number 86] Varasteh Tafti, Shoja Explain the causes of business unit failure using disclosure of independent auditors' reports [Volume 22, Number 86] Amin, Vahid Explain the causes of business unit failure using disclosure of independent auditors' reports [Volume 22, Number 86] Salehnezhad, S. Hassan Explain the causes of business unit failure using disclosure of independent auditors' reports [Volume 22, Number 86] Rezaei Pitenoei, Yasser Explain the causes of business unit failure using disclosure of independent auditors' reports [Volume 22, Number 86] pourali, Mohammadreza Investigating the Moderating Role of Managers’ Narcissism in Explaining the Relationship between the Auditor’s Features and the Internal Control Effectiveness [Volume 22, Number 86] maranjori, mehdi Investigating the Moderating Role of Managers’ Narcissism in Explaining the Relationship between the Auditor’s Features and the Internal Control Effectiveness [Volume 22, Number 86] alikhani, razieh Investigating the Moderating Role of Managers’ Narcissism in Explaining the Relationship between the Auditor’s Features and the Internal Control Effectiveness [Volume 22, Number 86] jafari, banafsheh Investigating the Moderating Role of Managers’ Narcissism in Explaining the Relationship between the Auditor’s Features and the Internal Control Effectiveness [Volume 22, Number 86] abbasian fereydoni, mohammad mehdi Evaluating the role of company life cycle in optimizing the conservative model of ball and Shivakumar (2005) [Volume 22, Number 86] nasl mosavi, hossein Evaluating the role of company life cycle in optimizing the conservative model of ball and Shivakumar (2005) [Volume 22, Number 86] golestani, reza Evaluating the role of company life cycle in optimizing the conservative model of ball and Shivakumar (2005) [Volume 22, Number 86] Moradi, Mahdi The effect of Internal locus of control on the relationship between psychological empowerment auditor and audit quality [Volume 22, Number 86] Bagherpour Velashani1, Mohammad Ali The effect of Internal locus of control on the relationship between psychological empowerment auditor and audit quality [Volume 22, Number 86] zamani, reza The effect of Internal locus of control on the relationship between psychological empowerment auditor and audit quality [Volume 22, Number 86] Yaghoobnezhad, Ahmad The role of NEO big five-factor personality in ethical consistent and licensing behavior in accounting and auditing profession (Case study of Supreme audit court of Iran auditors) [Volume 22, Number 86] royaee, Ramazanali The role of NEO big five-factor personality in ethical consistent and licensing behavior in accounting and auditing profession (Case study of Supreme audit court of Iran auditors) [Volume 22, Number 86] Nikoomaram, Hashem The role of NEO big five-factor personality in ethical consistent and licensing behavior in accounting and auditing profession (Case study of Supreme audit court of Iran auditors) [Volume 22, Number 86] azarberahman, jalal The role of NEO big five-factor personality in ethical consistent and licensing behavior in accounting and auditing profession (Case study of Supreme audit court of Iran auditors) [Volume 22, Number 86] Ghorban nejad, Kamran Ethical Guidelines for Internal Audit Reporting Lines [Volume 22, Number 86] Karamshahi, Behnam Ethical Guidelines for Internal Audit Reporting Lines [Volume 22, Number 86] Safari Gerayli, Mehdi Providing a Model for Explaining the Galatia Effect on Auditor's Wise Decision Making [Volume 22, Number 86] Bayat, Karim A Survey on Basic Components of Performance Audit in the Public Sector of Iran (Based on Process and Capability Models) [Volume 21, Number 85] Bozorg Asl, Mousa A Survey on Basic Components of Performance Audit in the Public Sector of Iran (Based on Process and Capability Models) [Volume 21, Number 85] Azar, Adel A Survey on Basic Components of Performance Audit in the Public Sector of Iran (Based on Process and Capability Models) [Volume 21, Number 85] Hamidian, Mohsen A Survey on Basic Components of Performance Audit in the Public Sector of Iran (Based on Process and Capability Models) [Volume 21, Number 85] Habashi, Nemat A Survey on Basic Components of Performance Audit in the Public Sector of Iran (Based on Process and Capability Models) [Volume 21, Number 85] kazemi, hoseyn Consequences of The Auditor's Confidence to The Client and The Provision of Solutions [Volume 21, Number 85] rezazadeh, javad Consequences of The Auditor's Confidence to The Client and The Provision of Solutions [Volume 21, Number 85] akariemami, alireza Consequences of The Auditor's Confidence to The Client and The Provision of Solutions [Volume 21, Number 85] salahe, allah karem Impact of Cost Stickiness on Firms Value Creation with emphasis on moderating role of CEO Power in firms listed on the Tehran Stock Exchange [Volume 21, Number 85] khajavi, shokrollah Impact of Cost Stickiness on Firms Value Creation with emphasis on moderating role of CEO Power in firms listed on the Tehran Stock Exchange [Volume 21, Number 85] rezazadeh, behzad Impact of Cost Stickiness on Firms Value Creation with emphasis on moderating role of CEO Power in firms listed on the Tehran Stock Exchange [Volume 21, Number 85] Ghasemi, Mostafa Designing a Green Auditor Proposed Content Model [Volume 21, Number 85] Mohseni, Abdolreza Designing a Green Auditor Proposed Content Model [Volume 21, Number 85] Safavani, Leila Designing a Green Auditor Proposed Content Model [Volume 21, Number 85] daneshyar, Fatemeh Investigating the Relationship between Management Overconfidence, Audit Firm Size, actual earnings management and Auditor's Opinion in Companies Listed in Tehran Stock Exchange [Volume 21, Number 85] mashayekh, shanaz Investigating the Relationship between Management Overconfidence, Audit Firm Size, actual earnings management and Auditor's Opinion in Companies Listed in Tehran Stock Exchange [Volume 21, Number 85] Hajizadeh, Fatholah An Investigation of the Effect of Client Characteristics on Auditor Advocacy Attitude in Judgment and Decision-Making Processes [Volume 21, Number 85] Sabzalipour, Farshad An Investigation of the Effect of Client Characteristics on Auditor Advocacy Attitude in Judgment and Decision-Making Processes [Volume 21, Number 85] Badpa, Behrooz An Investigation of the Effect of Client Characteristics on Auditor Advocacy Attitude in Judgment and Decision-Making Processes [Volume 21, Number 85] Azadi Hir, Keihan Accounting Information System Adoption Based on Self-Assessed Wisdom [Volume 21, Number 85] kheradyar, Sina Accounting Information System Adoption Based on Self-Assessed Wisdom [Volume 21, Number 85] rashidi, mohsen The effect of financial statements readability on the agency cost [Volume 21, Number 85] Abbasi, Ebrahim Explaining And Designing The Conceptual Pattern Of The Important And Effective Factors Of Auditors' Professional Skepticism: The Grounded Theory Method [Volume 21, Number 85] Abdollahi, Ahmad Explaining And Designing The Conceptual Pattern Of The Important And Effective Factors Of Auditors' Professional Skepticism: The Grounded Theory Method [Volume 21, Number 85] Abdoli, Mohammadreza Explaining And Designing The Conceptual Pattern Of The Important And Effective Factors Of Auditors' Professional Skepticism: The Grounded Theory Method [Volume 21, Number 85] Hasanmaleki, Alireza Explaining And Designing The Conceptual Pattern Of The Important And Effective Factors Of Auditors' Professional Skepticism: The Grounded Theory Method [Volume 21, Number 85] aghdam mazrae, yaghoub Introducing a positive thinking model in auditing based on grounded theory [Volume 21, Number 85] abdi, rasoul Introducing a positive thinking model in auditing based on grounded theory [Volume 21, Number 85] rouhi shahali baglou, davoud Introducing a positive thinking model in auditing based on grounded theory [Volume 21, Number 85] hejazi, rezvan Introducing a positive thinking model in auditing based on grounded theory [Volume 21, Number 85] Godarz Talejerdi, Ali Developing a model of influential factors for fraud risk assessment in Iran [Volume 21, Number 85] Mehrabanpour, Mohammadreza Developing a model of influential factors for fraud risk assessment in Iran [Volume 21, Number 85] Beik Boshrouyeh, azam The mediating role of work Engagement on the relationship between professional and organizational identity and audit quality [Volume 21, Number 85] marandi, zakiyeh The mediating role of work Engagement on the relationship between professional and organizational identity and audit quality [Volume 21, Number 85] moradi, mahdi The mediating role of work Engagement on the relationship between professional and organizational identity and audit quality [Volume 21, Number 85] kardan, behzad The mediating role of work Engagement on the relationship between professional and organizational identity and audit quality [Volume 21, Number 85] Sivandian, Mesbah A Century of Internal Auditing -Using Computational Literature Review [Volume 21, Number 85] Mashayekhi, Bita A Century of Internal Auditing -Using Computational Literature Review [Volume 21, Number 85] Vanaki, Amirsalar A Century of Internal Auditing -Using Computational Literature Review [Volume 21, Number 85] khalili, Mohsen International Public Sector Accounting Standards, Good Governance and Crime Index: An International Evidence [Volume 21, Number 85] Abbaszadeh, Mohammad Reza International Public Sector Accounting Standards, Good Governance and Crime Index: An International Evidence [Volume 21, Number 85] Hesarzadeh, Reza International Public Sector Accounting Standards, Good Governance and Crime Index: An International Evidence [Volume 21, Number 85] Pourhoseini Hesar, Seyed Mahdi International Public Sector Accounting Standards, Good Governance and Crime Index: An International Evidence [Volume 21, Number 85] Salehinia, Mohsen Impact of normal and abnormal audit fees on accruals with emphasis on good accruals and accrual estimation error [Volume 20, Number 81] Hoseini, Parvin Impact of normal and abnormal audit fees on accruals with emphasis on good accruals and accrual estimation error [Volume 20, Number 81] Safari Gerayli, Mehdi Providing a Model for Explaining the Relationship between Toxic Leadership and Coherent Team Identity with Auditor's Professional Skepticism [Volume 20, Number 81] Noormohammadi, Mohammad Providing a Model for Explaining the Relationship between Toxic Leadership and Coherent Team Identity with Auditor's Professional Skepticism [Volume 20, Number 81] kabiri, Mohammad taghi Explain the relationship between corporate social responsibility and independent audit quality [Volume 20, Number 81] moslemi, azar Explain the relationship between corporate social responsibility and independent audit quality [Volume 20, Number 81] givaki, ebrahim Explain the relationship between corporate social responsibility and independent audit quality [Volume 20, Number 81] mohammadi, omid Explain the relationship between corporate social responsibility and independent audit quality [Volume 20, Number 81] alikhani, razieh Auditor human capital and detection possibility of financial misstatement [Volume 20, Number 81] maranjory, mehdi Auditor human capital and detection possibility of financial misstatement [Volume 20, Number 81] hoseini, mir saeed The Use of Artificial Intelligence in Tax Audit [Volume 20, Number 81] naslmosavi, seied hosein The Use of Artificial Intelligence in Tax Audit [Volume 20, Number 81] nazarpour, mahmoud The Use of Artificial Intelligence in Tax Audit [Volume 20, Number 81] Gholami, Reza Investigating the effect of audit quality on the relationship between information asymmetry and accrual-based earnings management in Tehran Stock Exchange [Volume 20, Number 81] porsal, mohsen Investigating the effect of audit quality on the relationship between information asymmetry and accrual-based earnings management in Tehran Stock Exchange [Volume 20, Number 81] Saedi, abdollah Designing Career Capital Pattern in the Auditing Profession Using Structural-Interpretive Approach [Volume 20, Number 81] taherynia, masoud Designing Career Capital Pattern in the Auditing Profession Using Structural-Interpretive Approach [Volume 20, Number 81] esmaili, Mohammad Investigating the mediating role of earnings quality in the relationship between the difference between accounting and tax profits and audit quality [Volume 20, Number 81] nazari, Ali Investigating the mediating role of earnings quality in the relationship between the difference between accounting and tax profits and audit quality [Volume 20, Number 81] jamei, Reza Investigating the mediating role of earnings quality in the relationship between the difference between accounting and tax profits and audit quality [Volume 20, Number 81] Farid, Daryush Investigating the Dynamic Role of Litigation Risk Moderation in the Relationship Between Audit Quality and Audit Size: Bayesian vector Auto regression approach [Volume 20, Number 81] Montasheri, Majid Investigating the Dynamic Role of Litigation Risk Moderation in the Relationship Between Audit Quality and Audit Size: Bayesian vector Auto regression approach [Volume 20, Number 81] akrami, rahmatollah Designing a model for evaluating the performance of the country's accounting system [Volume 20, Number 81] azar, adel Designing a model for evaluating the performance of the country's accounting system [Volume 20, Number 81] khosravi, hassan Designing a model for evaluating the performance of the country's accounting system [Volume 20, Number 81] rahmati, mohammad hossein Identifying the independence threats of Iranian’s Supreme Audit Courts auditors [Volume 20, Number 81] rahimian, nezamodin Identifying the independence threats of Iranian’s Supreme Audit Courts auditors [Volume 20, Number 81] kashanipour, mohammadi Identifying the independence threats of Iranian’s Supreme Audit Courts auditors [Volume 20, Number 81] mohamadi, mansour Identifying the independence threats of Iranian’s Supreme Audit Courts auditors [Volume 20, Number 81] Rastegari, Najmeh Investigating the moderating effect of client importance on the relationship between audit firm change and audit market concentration [Volume 20, Number 81] Mahdavi, Gholamhossein Investigating the moderating effect of client importance on the relationship between audit firm change and audit market concentration [Volume 20, Number 81] banimahd, bahman auditors desire to whistleblowing Based on social cognition theory [Volume 21, Number 82] Jahanshad, Azita auditors desire to whistleblowing Based on social cognition theory [Volume 21, Number 82] Nikoomaram, Hashem auditors desire to whistleblowing Based on social cognition theory [Volume 21, Number 82] Varasteh, Hashem auditors desire to whistleblowing Based on social cognition theory [Volume 21, Number 82] mehrazeen, Alireza The role of management attributes on audit opinions and auditor-client relationships [Volume 21, Number 83] massihabadi, Abolghasem The role of management attributes on audit opinions and auditor-client relationships [Volume 21, Number 83] shoorvarzy, Mohammadreza The role of management attributes on audit opinions and auditor-client relationships [Volume 21, Number 83] amri, omid The role of management attributes on audit opinions and auditor-client relationships [Volume 21, Number 83] Gholami, Mona Internal Control Weaknesses and Audit Fees: the moderating role of Audit Committee Financial Expertise [Volume 21, Number 83] Maranjory, Mehdi Internal Control Weaknesses and Audit Fees: the moderating role of Audit Committee Financial Expertise [Volume 21, Number 83] Moshashaei, Seyedmohammad Internal Control Weaknesses and Audit Fees: the moderating role of Audit Committee Financial Expertise [Volume 21, Number 83] Eskandar, Hoda Developing a client Acceptance Pattern by External Auditor [Volume 21, Number 83] Yahyaei, Monireh Developing a client Acceptance Pattern by External Auditor [Volume 21, Number 83] Moradi, Mohamad Developing a client Acceptance Pattern by External Auditor [Volume 21, Number 83] Nonahal Nahr, Ali Akbar, Ali Akbar Develop a Comprehensive Model of Tax Audit Quality in Iran Based on Grounded Theory Approach [Volume 21, Number 83] agdam, yagoob Develop a Comprehensive Model of Tax Audit Quality in Iran Based on Grounded Theory Approach [Volume 21, Number 83] Mohammadzade, Heydar Develop a Comprehensive Model of Tax Audit Quality in Iran Based on Grounded Theory Approach [Volume 21, Number 83] abyazi, eisa Develop a Comprehensive Model of Tax Audit Quality in Iran Based on Grounded Theory Approach [Volume 21, Number 83] basirat, Mehdi Investigating of the moderating impact of Political connections on the relationship between managerial ability, restatement of fraudulent financial statements, and probability of bankruptcy [Volume 21, Number 83] Nasiri, Saeed Investigating of the moderating impact of Political connections on the relationship between managerial ability, restatement of fraudulent financial statements, and probability of bankruptcy [Volume 21, Number 83] Ramezan Ahmadi, Mohammad Investigating of the moderating impact of Political connections on the relationship between managerial ability, restatement of fraudulent financial statements, and probability of bankruptcy [Volume 21, Number 83] Rasoli, Habibollah Investigating of the moderating impact of Political connections on the relationship between managerial ability, restatement of fraudulent financial statements, and probability of bankruptcy [Volume 21, Number 83] Najafimoghadam, Ali Designing a Model Disclosure of Key Audit Matters based on Grounded Theory and Fuzzy Interpretive Matrix Analysis [Volume 21, Number 83] Hajiha, Zohre Designing a Model Disclosure of Key Audit Matters based on Grounded Theory and Fuzzy Interpretive Matrix Analysis [Volume 21, Number 83] Hejazi, Rezvan Designing a Model Disclosure of Key Audit Matters based on Grounded Theory and Fuzzy Interpretive Matrix Analysis [Volume 21, Number 83] Abasspoursani, Amir Designing a Model Disclosure of Key Audit Matters based on Grounded Theory and Fuzzy Interpretive Matrix Analysis [Volume 21, Number 83] Talebnia, Ghodratollah Identify and validate the factor affecting the risk assessment of fraud by auditors [Volume 21, Number 83] Darabi, Roya Identify and validate the factor affecting the risk assessment of fraud by auditors [Volume 21, Number 83] Malek Shirabadi, Nasrin Identify and validate the factor affecting the risk assessment of fraud by auditors [Volume 21, Number 83] Anvari, Ebrahim The relation between audit fee cuts during the economic crisis and audit quality [Volume 21, Number 84] Mazaheri, Esmaeil The relation between audit fee cuts during the economic crisis and audit quality [Volume 21, Number 84] Vaez, Seyed Ali The relation between audit fee cuts during the economic crisis and audit quality [Volume 21, Number 84] Abedi Sadaghiani, Babak The relation between audit fee cuts during the economic crisis and audit quality [Volume 21, Number 84] kiaee, ali the impact of continuing business risk and political relations on the relationship between financial reporting quality and audit quality in companies listed in tehran stock exchenge . [Volume 21, Number 84] hajiha, zohre the impact of continuing business risk and political relations on the relationship between financial reporting quality and audit quality in companies listed in tehran stock exchenge . [Volume 21, Number 84] nematnezhad, massomeh the impact of continuing business risk and political relations on the relationship between financial reporting quality and audit quality in companies listed in tehran stock exchenge . [Volume 21, Number 84] rahmanseresht, hussein Cognitive Mapping of the Human Capital of the Auditors of Supreme Audit Court [Volume 21, Number 84] rahimnia, fariborz Cognitive Mapping of the Human Capital of the Auditors of Supreme Audit Court [Volume 21, Number 84] lagzian, mohammad Cognitive Mapping of the Human Capital of the Auditors of Supreme Audit Court [Volume 21, Number 84] salehnia, monireh Cognitive Mapping of the Human Capital of the Auditors of Supreme Audit Court [Volume 21, Number 84] Yaghoob, Ahmad The Type of Audit Firms Mergers in Iran: Formal or Real [Volume 21, Number 84] M0hammadRezaei, Fakhroddin The Type of Audit Firms Mergers in Iran: Formal or Real [Volume 21, Number 84] Torkani, shahla The Type of Audit Firms Mergers in Iran: Formal or Real [Volume 21, Number 84] hasanzadeh, 2- Farideh Auditors’ Work Stress and Audit Quality with Emphasis on Abnormal Audit fees , Initail Audit and the Conservatism [Volume 21, Number 84] Behbahaninia, 1- Parisa Saadat Auditors’ Work Stress and Audit Quality with Emphasis on Abnormal Audit fees , Initail Audit and the Conservatism [Volume 21, Number 84] Maddahi, Azadeh Compilation a Model for Reporting Effectiveness for Stakeholders (Case Study in the Superum Audit Court) [Volume 21, Number 84] gholami jamkarani, Reza Compilation a Model for Reporting Effectiveness for Stakeholders (Case Study in the Superum Audit Court) [Volume 21, Number 84] Azar, Adel Compilation a Model for Reporting Effectiveness for Stakeholders (Case Study in the Superum Audit Court) [Volume 21, Number 84] Hadiloo, Aliasghar Compilation a Model for Reporting Effectiveness for Stakeholders (Case Study in the Superum Audit Court) [Volume 21, Number 84] Fazeli, Naghi Identify performance audit components in the sustainable development of the mining supply chain [Volume 21, Number 84] Faghani makrani, Khosrow Identify performance audit components in the sustainable development of the mining supply chain [Volume 21, Number 84] Kiani, mohamadreza Identify performance audit components in the sustainable development of the mining supply chain [Volume 21, Number 84] faghani, mahdi Study and Investigation of the Challenges and Constraints Political and legal of Financial Supervisors in Public Sector Organizations with the Approach of Desired Implemention of the Public Sector Accounting [Volume 21, Number 84] pifeh, ahmad Study and Investigation of the Challenges and Constraints Political and legal of Financial Supervisors in Public Sector Organizations with the Approach of Desired Implemention of the Public Sector Accounting [Volume 21, Number 84] jani, mehdi Study and Investigation of the Challenges and Constraints Political and legal of Financial Supervisors in Public Sector Organizations with the Approach of Desired Implemention of the Public Sector Accounting [Volume 21, Number 84] Safari gerayli, Mehdi Designing a Professional Skepticism Model based on Mentality and Attitudes of Auditors: Using Grounded Theory [Volume 21, Number 84] Ostadhashemi, Ali Designing a Professional Skepticism Model based on Mentality and Attitudes of Auditors: Using Grounded Theory [Volume 21, Number 84] Abdoli, Mohammadreza Designing a Professional Skepticism Model based on Mentality and Attitudes of Auditors: Using Grounded Theory [Volume 21, Number 84] Valiyan, Hasan Designing a Professional Skepticism Model based on Mentality and Attitudes of Auditors: Using Grounded Theory [Volume 21, Number 84] Pourreza-Tamejani, Masoumeh Development of commercialization of audit profession in iran: an analysis of auditors identity [Volume 21, Number 84] Khalatbari-Limaki, Abdolsamad Development of commercialization of audit profession in iran: an analysis of auditors identity [Volume 21, Number 84] Arad, Hamed Development of commercialization of audit profession in iran: an analysis of auditors identity [Volume 21, Number 84] dadas, naser The Effect of Managers' Stability and the Stability of Institutional Stakeholders on the Probability of Fraud, by Employing Different Approaches to calculate Fraud [Volume 21, Number 84] KHodamipour, Ahmad Cognitive Style and Auditor's judgment: Does Cognitive Style mitigate the Impact of recency bias on the auditors’ belief revision process? [Volume 21, Number 84] Baharmoghddam, Mahdi Cognitive Style and Auditor's judgment: Does Cognitive Style mitigate the Impact of recency bias on the auditors’ belief revision process? [Volume 21, Number 84] Arababadi, Rahim Cognitive Style and Auditor's judgment: Does Cognitive Style mitigate the Impact of recency bias on the auditors’ belief revision process? [Volume 21, Number 84]