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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 (930 Views)   |   Full-Text (PDF) (673 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 (733 Views)   |   Full-Text (PDF) (332 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 (880 Views)   |   Full-Text (PDF) (360 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 (836 Views)   |   Full-Text (PDF) (375 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 (1032 Views)   |   Full-Text (PDF) (609 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 (1017 Views)   |   Full-Text (PDF) (62783 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 (342 Views)   |   Full-Text (PDF) (277 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 (739 Views)   |   Full-Text (PDF) (403 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 (1757 Views)   |   Full-Text (PDF) (14255 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 (802 Views)   |   Full-Text (PDF) (336 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 (797 Views)   |   Full-Text (PDF) (462 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 (987 Views)   |   Full-Text (PDF) (286 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 (757 Views)   |   Full-Text (PDF) (238 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 (687 Views)   |   Full-Text (PDF) (226 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 (824 Views)   |   Full-Text (PDF) (372 Downloads)  
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