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:: View This Issue in Alternative Language Export Journal XML Articles RSS Volume 22, Issue 87 (audit knowledge 2022) ::
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XML A model for professional judgment and decision making of Supreme Audit Court auditors on the accountability role of authorities P. 5-46
Persian Abstract Rohollah Seddighi * , Jafar Babajani , Mohammad ¬¬Mehdi TagavafiFard , Abolfazl Gorgani firozja
Abstract (1473 Views)   |   Full-Text (PDF) (774 Downloads)  
XML Designing a Propositional Themes Model for Strengthening Internal Control in University of Medical Sciences: Total Interpretive Structural Model (TISM) P. 47-78
Persian Abstract Hamid Mollania , YAHYA Kamyabi * , Khalilpour Mehdi
Abstract (1127 Views)   |   Full-Text (PDF) (441 Downloads)  
XML Multilevel model of sustainable human resource management in the Supreme Court of Audit P. 79-119
Persian Abstract Hamed Dehghanan , Vahid Khashie , Mehdi Yazdanshenas , Nastaran Savar *
Abstract (1344 Views)   |   Full-Text (PDF) (499 Downloads)  
XML Explaining the Pentagon Model of fraud and providing a comprehensive model of fraudulent financial reporting (FFR) P. 120-159
Persian Abstract Mohammad Mahdi Shakouri , Ali Asghar TaherAbadi * , Mehrdad Ghanbari , Babak Jamshdi Navid
Abstract (1345 Views)   |   Full-Text (PDF) (492 Downloads)  
XML Optimal Model of Paying Rewards Generating According to Performance Measurement through Holding Companies Multi-Grounded Theory Approach P. 160-192
Persian Abstract Mohammad Mohammadi , Shokrollah Khajavi * , Reza Tehrani , Hossein Safari
Abstract (1472 Views)   |   Full-Text (PDF) (722 Downloads)  
XML The Effect of Kirton's Cognitive Learning Strategies on Auditor Neutrality with Structural Equation Modeling Approach P. 193-212
Persian Abstract Reza Nemati koshteli *
Abstract (1346 Views)   |   Full-Text (PDF) (62893 Downloads)  
XML The moderating effect of political connections on the relationship between audit committee effectiveness of and organizational risk management P. 213-235
Persian Abstract
Abstract (674 Views)   |   Full-Text (PDF) (386 Downloads)  
XML An Investigation of effective factors in estimating the probability of the auditor's failure to provide a opinion P. 236-264
Persian Abstract Mahdiyeh Esfahani * , Hossein Fakhari , Jamal Ghasemi
Abstract (1135 Views)   |   Full-Text (PDF) (501 Downloads)  
XML Auditor's Inertial Behavior against Client Influence: An Analysis Based on the Comprehensiveness of Individual Characteristics P. 265-298
Persian Abstract Azam Rowshanali , Rezvan Hejazi * , Mohammad Hossein Ranjbar , Bizhan Abedini , Hamid Rostamijaaz
Abstract (2277 Views)   |   Full-Text (PDF) (14332 Downloads)  
XML The Role of Ethical Culture and Professional Identity on Strengthening Certified Accountants Objectivity in Iran P. 299-336
Persian Abstract Seyyed Mohammad Moshashae , Atefeh Sadeghi
Abstract (1263 Views)   |   Full-Text (PDF) (456 Downloads)  
XML 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 P. 337-380
Persian Abstract Yahya Hassass Yeganeh , Mehdi Khorramabadi * , Soheila Lashgarara
Abstract (1242 Views)   |   Full-Text (PDF) (576 Downloads)  
XML Auditors' Professional Commitment, Ethical Orientations and Attitudes of Auditors towards Marketing Activities P. 381-402
Persian Abstract Marzieh Khalkhali , Mehdi Maranjory * , Razieh Alikhani , Yosef Taghipouryan
Abstract (1512 Views)   |   Full-Text (PDF) (419 Downloads)  
XML Presenting an Optimal Model of Internal Controls to Reduce the Risk of Enterprises P. 403-423
Persian Abstract Habib Ghafari , Ali Amiri * , Hojjatallah Salari , Davood Khodadadi
Abstract (1204 Views)   |   Full-Text (PDF) (331 Downloads)  
XML Ranking the Components of Performance Auditing Criteria in the Sustainable Development of the Mining Supply Chain P. 424-452
Persian Abstract Reza Kiyani , Faghani Faghani makerani * , Naghi Fazeli
Abstract (1045 Views)   |   Full-Text (PDF) (311 Downloads)  
XML Measure Intensity of Cash holding Uncertainty and Uniformity between Macroeconomic policies and Accounting policies P. 453-470
Persian Abstract Hamed Esmaily , Farzin Rezaei * , Fazel Mohammadi Nodeh , Mohammadreza Vatanparast
Abstract (1255 Views)   |   Full-Text (PDF) (531 Downloads)  
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