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:: View This Issue in Alternative Language Export Journal XML Articles RSS Volume 21, Issue 83 (9-2021) ::
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XML Identify and validate the factor affecting the risk assessment of fraud by auditors P. 5-33
Persian Abstract Nasrin Malek Shirabadi , Roya Darabi * , Ghodratollah Talebnia
Abstract (2297 Views)   |   Full-Text (PDF) (815 Downloads)  
XML Designing a Model Disclosure of Key Audit Matters based on Grounded Theory and Fuzzy Interpretive Matrix Analysis P. 34-75
Persian Abstract Amir Abasspoursani , Rezvan Hejazi * , Zohre Hajiha , Ali Najafimoghadam
Abstract (2792 Views)   |   Full-Text (PDF) (1672 Downloads)  
XML Investigating of the moderating impact of Political connections on the relationship between managerial ability, restatement of fraudulent financial statements, and probability of bankruptcy P. 76-104
Persian Abstract Habibollah Rasoli , Mohammad Ramezan Ahmadi * , Saeed Nasiri , Mehdi Basirat
Abstract (1756 Views)   |   Full-Text (PDF) (586 Downloads)  
XML Develop a Comprehensive Model of Tax Audit Quality in Iran Based on Grounded Theory Approach P. 105-131
Persian Abstract Eisa Abyazi , Heydar Mohammadzade * , Yagoob Agdam , Ali Akbar, Ali Akbar Nonahal Nahr
Abstract (2210 Views)   |   Full-Text (PDF) (790 Downloads)  
XML Corporate social responsibility and Financial Statement Auditing P. 132-148
Persian Abstract
Abstract (1848 Views)   |   Full-Text (PDF) (814 Downloads)  
XML Investigating the Mediating Role of Emotional Intelligence Factors on Time Pressure and Political Pressure in Public Sector Audit P. 149-165
Persian Abstract
Abstract (1558 Views)   |   Full-Text (PDF) (670 Downloads)  
XML Identifying and Ranking Cultural Components Affecting Internal Controls in Nonprofit Public Sector Organizations of Iran P. 166-194
Persian Abstract Ali Tarighi , Keyhan Azadi * , Sina Kheradyar
Abstract (1770 Views)   |   Full-Text (PDF) (487 Downloads)  
XML Developing a client Acceptance Pattern by External Auditor P. 195-226
Persian Abstract Mohamad Moradi * , Monireh Yahyaei , Hoda Eskandar
Abstract (2010 Views)   |   Full-Text (PDF) (666 Downloads)  
XML Internal Control Weaknesses and Audit Fees: the moderating role of Audit Committee Financial Expertise P. 227-245
Persian Abstract Seyedmohammad Moshashaei * , Mehdi Maranjory , Mona Gholami
Abstract (2109 Views)   |   Full-Text (PDF) (875 Downloads)  
XML The role of management attributes on audit opinions and auditor-client relationships P. 246-266
Persian Abstract Omid Amri , Mohammadreza Shoorvarzy * , Abolghasem Massihabadi , Alireza Mehrazeen
Abstract (1707 Views)   |   Full-Text (PDF) (613 Downloads)  
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دانش حسابرسی Audit  Science
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