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:: View This Issue in Alternative Language Export Journal XML Articles RSS Volume 26, Issue 102 (5-2026) ::
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XML Examining the Impact of Environmental, Social, and Governance (ESG) Disclosure on Dividend Payout Policy: The Moderating Role of Audit Quality P. 1-35
Persian Abstract Maryam Bahadori * , Gholam Reza Farsad Amanollahi , Maedeh Masoumi
Abstract (163 Views)   |   Full-Text (PDF) (74 Downloads)  
XML Fraud detection model development by auditors: Grounded Theory P. 36-67
Persian Abstract Mohammad Hossein Setayesh * , Ali Ghasemi Eghbash
Abstract (161 Views)   |   Full-Text (PDF) (94 Downloads)  
XML The effect of dark personality traits on tax evasion using structural equation modeling (Case study: companies admitted to the Tehran Stock Exchange) P. 68-85
Persian Abstract Mahdi Kabiri , Seyedrasool Masoumi * , Ali Zabihi
Abstract (528 Views)   |   Full-Text (PDF) (119 Downloads)  
XML Audit Oversight Quality and Corporate Fraud Risk: The Moderating Role of Tax Avoidance Measures P. 86-119
Persian Abstract Esmail Mazaheri * , Ali Kiani , Babak Abedi Sadaghiani
Abstract (177 Views)   |   Full-Text (PDF) (97 Downloads)  
XML The role of ethical and professional factors in explaining auditor's perceptions of fraud risk P. 120-144
Persian Abstract Mohammad Aziz Gholam , Majid Bemani Mohammadabadi * , Mahdi Moradzadehfard , Seyyed hossein Hosseini
Abstract (150 Views)   |   Full-Text (PDF) (86 Downloads)  
XML Explaining the mechanism of auditors' job burnout with emphasis on the mediating role of Workaholism P. 145-185
Persian Abstract Mahtab Rashidi , Mahdi Moradi *
Abstract (171 Views)   |   Full-Text (PDF) (73 Downloads)  
XML Identifying and interpreting structural modeling of strategic dimensions of liquidation of budget P. 186-222
Persian Abstract Amir Hossein Bavafa *
Abstract (301 Views)   |   Full-Text (PDF) (70 Downloads)  
XML Explaining the role of psychological capital of tax auditors in adherence to the code of professional conduct: The mediating role of moral duty P. 223-254
Persian Abstract Amineh Zarei , Majid Kargar , Hamid Rostamijaz *
Abstract (222 Views)   |   Full-Text (PDF) (28 Downloads)  
XML The Mediating Role of ESG Performance in the Relationship between ESOP and Employee Performance Evaluation from the perspective of startup employees P. 255-277
Persian Abstract Mehran Arabi , Ehsan Rahmaninia * , Malek Taj Maleki Oskouei
Abstract (138 Views)   |   Full-Text (PDF) (33 Downloads)  
XML Presenting a Systematic Representation Pattern of Drivers and Consequent of Strategic Management Accounting in The Fintechs Sustainability P. 278-310
Persian Abstract Hamidreza Khodayari , Malek Taj Maleki Oskouei * , Azar Moslemi , Hasan Hemmati
Abstract (240 Views)   |   Full-Text (PDF) (50 Downloads)  
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دانش حسابرسی Audit  Science
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