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:: View This Issue in Alternative Language Export Journal XML Articles RSS Volume 20, Issue 80 (11-2020) ::
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XML Investigating and comparing audit quality of big and small audit firms using Benford law P. 5-24
Persian Abstract Esmaeil Akhlaghi Yazdinejad * , Mojtaba Safipour Afshar , Hossein Nurani
Abstract (742 Views)   |   Full-Text (PDF) (172 Downloads)  
XML Investigating the effect of audit qualityon persistence and Pricing of normal and Abnormal Components of Earnings Accruals and cash P. 25-58
Persian Abstract Mohsen Rahimi dastjerdi * , Ahmad Khodami pour
Abstract (496 Views)   |   Full-Text (PDF) (113 Downloads)  
XML The ability of the Supreme Audit Court from the perspective of financial accountability to users P. 59-84
Persian Abstract
Abstract (597 Views)   |   Full-Text (PDF) (197 Downloads)  
XML A Comparative Assessment of the Goals, Duties and Authority of the Accounting Court in Iran and Developed Countries P. 85-116
Persian Abstract Reza Zargar
Abstract (519 Views)   |   Full-Text (PDF) (201 Downloads)  
XML Audit Committee Effectiveness and Corporate Tax Avoidance: A Study of the Moderating Role of Cost Leadership and Differentiation Strategies P. 117-146
Persian Abstract Yasser Rezaei Pitenoei * , Mohammad Gholamrezapoor , Narjes Amirniya
Abstract (697 Views)   |   Full-Text (PDF) (187 Downloads)  
XML Introducing Tax Persistent of Firm: An indicator for assessing audit risk based on a comprehensive tax plan P. 201-214
Persian Abstract Fereshteh Darash , Ali Vaez * , Mehdi Basirat , Ahmad Kaab omeir
Abstract (551 Views)   |   Full-Text (PDF) (152 Downloads)  
XML Mediation Effect of Self-Efficacy on Causal Relationship between Auditors Goal Orientation and Judgment Performance P. 215-240
Persian Abstract
Abstract (559 Views)   |   Full-Text (PDF) (163 Downloads)  
XML The Pattern of Tax Fraud in Iran by Mixed-Approach Method (Investigating the Fraudulent Tax approach of Entities) P. 241-280
Persian Abstract Maryam Yokhaneh Alghyani , Saeed Jabbarzadeh Kangarlouei * , Jamal Bahri Sales , Akbar Zavari Rezaei
Abstract (687 Views)   |   Full-Text (PDF) (137 Downloads)  
XML Presenting a Model of Organizational Culture Affecting Internal Controls of Iranian Public Sector Nonprofit Organizations (Grounded Theory Approach) P. 281-314
Persian Abstract Ali Tarighi , Keyhan Azadi * , Sina Kheradyar
Abstract (667 Views)   |   Full-Text (PDF) (92 Downloads)  
XML The Impact of Auditor Expert on Social Trust with the Mediating Role of Performance Audit Quality (Case Study of the Supreme Audit Court) P. 315-332
Persian Abstract Akbar Amjadi , Mansour Gharkaz * , Maryam Bokharayan Khorasani , Alireza Matoofi
Abstract (651 Views)   |   Full-Text (PDF) (164 Downloads)  
XML Investigating the Impact of Tax avoidance on the relationship between audit quality and disclosure quality of financial reporting: Evidence from Tehran Stock Exchange P. 333-356
Persian Abstract Ali reza Mahdavi Tilenoi , Ali Zabihi Zarrin kolaie * , Mehdi Alinejad sarokolaie
Abstract (552 Views)   |   Full-Text (PDF) (156 Downloads)  
XML Conceptual Model of Factors Affecting the Quality of Auditing in Iran by Grounded Theory P. 357-382
Persian Abstract Alireza Aghaei ghehie , Shohreh Yazdani * , Mohamad hamed Khanmohamadi
Abstract (615 Views)   |   Full-Text (PDF) (202 Downloads)  
XML Designing a model for ranking factors affecting the internal control system with a hybrid intelligent approach P. 383-400
Persian Abstract V V , V V * , V V
Abstract (508 Views)   |   Full-Text (PDF) (118 Downloads)  
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