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:: View This Issue in Alternative Language Export Journal XML Articles RSS Volume 23, Issue 93 (3-2024) ::
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XML Compilation of a conceptual model of factors affecting the auditor's concern about the continuity of the entrepreneur's activity P. 5-33
Persian Abstract Sara Sohrabi , Mehrdad Ghanbary * , Babk Jamshidinavid , Forouzan Mohamadi yarijani
Abstract (348 Views)   |   Full-Text (PDF) (110 Downloads)  
XML Platforms and Strategies for the Origins of Management Accounting in the Light of Real-Time Reporting and Sustainable Development P. 34-61
Persian Abstract Heydar Farzaneh , Ahmad Mohammadi * , Mehdi Zeynali , Rasoul Baradaran hassanzadeh
Abstract (384 Views)   |   Full-Text (PDF) (79 Downloads)  
XML Determining mechanisms in accordance with anti-money laundering institutions from the perspective of professional accountants in Iran P. 62-86
Persian Abstract Jamshid Lak , Mohammadreza Pourali * , Reza Fallah , Mehdi Maranjory
Abstract (350 Views)   |   Full-Text (PDF) (81 Downloads)  
XML Identifying the most important joint indicators of performance evaluation of public sector executive bodies (A qualitative study using the meta-synthesis method) P. 87-106
Persian Abstract Abolfazl Aminian * , Sohrab Sohrabmoomivand@gmail.com , Morteza Asrafzadeh
Abstract (266 Views)   |   Full-Text (PDF) (78 Downloads)  
XML Developing the Auditors’ Professional Ethics Compliance Model under the Influence of Auditors’ personality Traits and Intelligence P. 107-132
Persian Abstract Fereshteh Rahimi , Khadijeh Ebrahimi kahrizsangi * , Arezoo Aghaei chadegani
Abstract (257 Views)   |   Full-Text (PDF) (97 Downloads)  
XML Providing an Audit Quality Model Based on Blockchain Technology P. 133-157
Persian Abstract Saeedeh Khanjani Kakrodi , Arezoo Khosravani * , Naghi Fazeli
Abstract (452 Views)   |   Full-Text (PDF) (126 Downloads)  
XML Designing a model for optimizing the quality of internal controls of companies admitted to the Iran Stock Exchange P. 158-179
Persian Abstract Shamsuddin Jamalinesari , Rahmatollah Mohammadipour * , Ataullah Mohammadi
Abstract (314 Views)   |   Full-Text (PDF) (74 Downloads)  
XML Investigating the dimensions of the balanced scorecard affecting the performance evaluation of auditing Firms: using confirmatory factor analysis P. 180-204
Persian Abstract Behnam Karamshahi * , Tabandeh Salehi , Zainab Azami
Abstract (358 Views)   |   Full-Text (PDF) (82 Downloads)  
XML Development of a qualitative model of auditors' professional competence From the point of view of partners P. 205-221
Persian Abstract Mohammad Hassan Baradaran , Karim Nakhai * , Habib allah Nakhai , Alireza HassanMaleki
Abstract (408 Views)   |   Full-Text (PDF) (104 Downloads)  
XML Identifying and ranking the risks of payment facilities in Islamic banking based on fuzzy Delphi P. 222-244
Persian Abstract Abbas Nakhaei , Mohammad Mohebi * , Ebrahim Negahdari
Abstract (244 Views)   |   Full-Text (PDF) (71 Downloads)  
XML Discovered audit distortions and managers' reporting tone: the mediating role of financial reporting quality P. 245-273
Persian Abstract Azam Pouryousof , Farzaneh Nassirzadeh , Mahdi Saghafi *
Abstract (351 Views)   |   Full-Text (PDF) (110 Downloads)  
XML Internal Audit Function Quality and Firm’s Investment Efficiency: A test of Input-Process-Output Theory P. 274-289
Persian Abstract Yassaman Khalili , Mehdi Safari Gerayli * , Abdolkhalegh Khonaka , Abolfazl Momeni Yanesari
Abstract (420 Views)   |   Full-Text (PDF) (88 Downloads)  
XML Investigating the relationship between institutional investors' attention deviation and audit risk P. 290-309
Persian Abstract Ali Vaez , Babak Abedi Sadaghiani * , Amir Hossein Montazer Hojat , Ali Ghannad
Abstract (356 Views)   |   Full-Text (PDF) (94 Downloads)  
XML Investigating the Effect of Business Group Affiliation on the Audit Adjustments Related to the Earning Proposed by the Client: the Moderating Role of Audit Committee Characteristics P. 310-336
Persian Abstract Meysam Amininia , Yahya Kamyabi *
Abstract (278 Views)   |   Full-Text (PDF) (85 Downloads)  
XML The effect of moral intelligence on the auditor's ethical decision-making process, emphasizing the role of moral orientations and personality type P. 337-364
Persian Abstract Hossein Norani , Mehdi Dasineh * , Amin Moallemi
Abstract (383 Views)   |   Full-Text (PDF) (94 Downloads)  
XML Identifying and analyzing drivers and macro-trends affecting the future of independent auditing in Iran with an emphasis on the role of internal factors of the profession with a future research approach P. 365-389
Persian Abstract Arash Tahriri , Mohammad Mehdi Zulfiqarzadeh Kermani , Abbas Zand Abbas Abadi *
Abstract (329 Views)   |   Full-Text (PDF) (96 Downloads)  
XML Presenting The Development Model Of The Internal Audit Profession Using Structural Equation Analysis P. 390-407
Persian Abstract Fereshteh Abdollahi , Ehsan Rahmaninia * , Ahmad Yaghoobnezhad , Ahmad Jafarnejad Chaghoshi
Abstract (361 Views)   |   Full-Text (PDF) (90 Downloads)  
XML Compilation of the intergenerational equity reporting model in Iran: improving the reporting system in Supreme Audit Court and completing budget deduction report P. 408-436
Persian Abstract Mehdi Ghaffari , Hamid Reza Jafari dehkordi * , Adel Azar , Bahareh Banitalebi Dehkordi
Abstract (365 Views)   |   Full-Text (PDF) (87 Downloads)  
XML 1,161 / 5,000 Translation results Translation result Investigating the effect of knowledge management on the effectiveness of the performance evaluation system in government organizations P. 437-450
Persian Abstract Mohhammad Mohammadi *
Abstract (333 Views)   |   Full-Text (PDF) (201 Downloads)  
XML The Effect of Management Ability and Managers' Remuneration on the Stock Value of Small and Medium Companies P. 476-495
Persian Abstract Abbas Ghodratizoeram * , Mohammad Norouzi
Abstract (358 Views)   |   Full-Text (PDF) (121 Downloads)  
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