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:: View This Issue in Alternative Language Export Journal XML Articles RSS Volume 21, Issue 82 (6-2021) ::
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XML External Accountability Gap Assessment of Iranian Association of Certified Public Accountants from Reports Users Viewpoints Using Servqual Model 1
Persian Abstract Vahid Golipour , Shokrollah Khajavi * , Hasem Valipour
Abstract (1441 Views)   |   Full-Text (PDF) (269 Downloads)  
XML Audit Opinion Shopping and Financial Reporting Quality: with Simultaneous Equations model Approach 2
Persian Abstract Esmaeil Fakhari * , Hossein Fakhari
Abstract (2201 Views)   |   Full-Text (PDF) (407 Downloads)  
XML Identifying obstacles of implementing risk – based auditing in iranin audit firms and providing solutions to accelerate the process 3
Persian Abstract Gholomreza Karami , Nezamoddin Rahimian , Keyvan Eskandari *
Abstract (1907 Views)   |   Full-Text (PDF) (264 Downloads)  
XML auditors desire to whistleblowing Based on social cognition theory 4
Persian Abstract Hashem Varasteh , Hashem Nikoomaram * , Azita Jahanshad , Bahman Banimahd
Abstract (2000 Views)   |   Full-Text (PDF) (236 Downloads)  
XML The Impact of the Short-Term and Long-Term Audit Tenure on Earnings Quality under of Information Asymmetry 5
Persian Abstract Mojtaba Motalebian , Mehdi Arabsalehi * , Hadi Amiri
Abstract (1980 Views)   |   Full-Text (PDF) (230 Downloads)  
XML Model Firm Internal Consequences of the Internal Audit Effectiveness based on a Comprehensive Analysis of Interpretative 6
Persian Abstract Mohammadhosin Paksaz , Mohammadreza Abdoli *
Abstract (1867 Views)   |   Full-Text (PDF) (259 Downloads)  
XML Investigating the impact of the auditor's search period as an audit risk factor on auditor selection and audit fees 7
Persian Abstract Zohreh Arefmanesh * , Zahra Sadat Mirhaji Tezerjani
Abstract (2048 Views)   |   Full-Text (PDF) (269 Downloads)  
XML 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 8
Persian Abstract Mariyeh Hasani , Mansour Garkaz * , Alireza Maetoofi , Hosein Didehkhani
Abstract (2045 Views)   |   Full-Text (PDF) (271 Downloads)  
XML Explanation of the Concession strategy of the auditor to the client 9
Persian Abstract Mahdi Kazemi Oloum , Javad Rezazadeh * , Gholamreza Kordestani
Abstract (1843 Views)   |   Full-Text (PDF) (289 Downloads)  
XML Career Development Professional Internal Auditors with regard to the characteristics of Organizational Learning based Grounded Theory & Interactive Qualitative Analysis (IQA) 10
Persian Abstract
Abstract (1676 Views)   |   Full-Text (PDF) (317 Downloads)  
XML The effect of financial statement restatement severity on auditors’ opinion and audit report paragraphs (evidence of the quality of financial statements) 11
Persian Abstract
Abstract (1715 Views)   |   Full-Text (PDF) (295 Downloads)  
XML Develop strategies for the Court of Audit in achieving the criteria of good governance 12
Persian Abstract Samad Shafieimoghadam , Arsalan Ghorbani * , Ruhollah Foroozesh
Abstract (1870 Views)   |   Full-Text (PDF) (237 Downloads)  
XML The impact of the mandate contained in the financial - Judiciary Boards computational ideas to pass on the issue in administrative law 13
Persian Abstract Mehri Haghighi * , Saeedreza Abadi , Asghar Arabian , Mohammad Jalali
Abstract (1742 Views)   |   Full-Text (PDF) (245 Downloads)  
XML Designing and Explanation of Human Capitals Succession Planning Model (Case Study: Supreme Audit Court) 14
Persian Abstract Khosro Zibakerdar , Adel Azar , Alireza Amirkabiri * , Farideh Haghshenas Kashani
Abstract (2035 Views)   |   Full-Text (PDF) (287 Downloads)  
XML The effect of Enterprise Risk Management on Financial Reporting Quality: The Experiences of Audit Committee Members, senior executives and External Auditors 15
Persian Abstract Abolfazl Babajani , Jamal Bahri Sales * , Saeid Jabbarzadeh Kangarloei , Asgar Pakmaram
Abstract (2125 Views)   |   Full-Text (PDF) (272 Downloads)  
XML Measure Cash holding Uncertainty and Uniformity between Macroeconomic policies and Accounting policies 16
Persian Abstract Hamed Esmaily * , Farzin Rezaei , Fazel Mohammadi Nodeh , Mohammadreza Vatanparast
Abstract (1648 Views)   |   Full-Text (PDF) (242 Downloads)  
XML The effect of social conservatism on auditors' whisteleblowing; With emphasis on the role of gender and age 17
Persian Abstract Khaled Yadegari , Houshang Amiri * , Allahkaram Salehi , Hosein Khanifar
Abstract (1616 Views)   |   Full-Text (PDF) (296 Downloads)  
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