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:: View This Issue in Alternative Language Export Journal XML Articles RSS Volume 24, Issue 94 (6-2024) ::
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XML Assessing and prioritizing the dimensions and components of the auditing model of the supreme Audit court in the process of granting facilities to knowledge-based companies with the approach of structural equation modeling P. 1-46
Persian Abstract Reza Moradi , Naghi Fazeli * , Khosro Faghani Makrani
Abstract (880 Views)   |   Full-Text (PDF) (855 Downloads)  
XML Designing a model to assess the auditors' resilience P. 47-91
Persian Abstract Zahra Sadat Siadati , Sahar Sepasi * , Javad Rezazadeh , Hossein Etemadi
Abstract (1024 Views)   |   Full-Text (PDF) (987 Downloads)  
XML Identification and evaluation of effective factors on knowledge sharing in auditing firms P. 92-125
Persian Abstract Safiye Bakhshani * , Mohammad Ali Bagherpour Velashani , Mohammad Reza Abbaszadeh
Abstract (856 Views)   |   Full-Text (PDF) (431 Downloads)  
XML The role of Moral Development and Ambiguity Tolerance on Unethical Decisions in an Earnings Management Situation P. 126-151
Persian Abstract Seyedeh Maryam Mousavi , Ali Khozein * , Ebrahim Abbasi , Arash Naderian
Abstract (947 Views)   |   Full-Text (PDF) (337 Downloads)  
XML Explaining the determining components of self-regulatory in the auditing profession: the algorithm of deriving fuzzy adaptive axes of TODIM P. 152-187
Persian Abstract Azade Rajabloo , Seyed Hossein Hosseini * , Bahram Hemmati
Abstract (916 Views)   |   Full-Text (PDF) (813 Downloads)  
XML Presenting the model of financial health in small and medium institutions with emphasis on the structural-interpretive approach P. 188-222
Persian Abstract Akbar Ashuri , Mahmood Rahmani * , Saeed Jabbarzadeh Kangarloei
Abstract (823 Views)   |   Full-Text (PDF) (709 Downloads)  
XML The Way to Form a Sustainable Audit Ecosystem Through Digitization Capabilities with an Emphasis on the Role of Accountants' Digital Intelligence P. 223-244
Persian Abstract Marzia Khalkhali *
Abstract (711 Views)   |   Full-Text (PDF) (797 Downloads)  
XML Identifying Organizational Factors Affecting On Auditors Intrinsic Motivation by Using of Delphi Technique P. 245-283
Persian Abstract Zakiyeh Marandi , Mahdi Moradi * , Reza Hesarzadeh
Abstract (1065 Views)   |   Full-Text (PDF) (327 Downloads)  
XML Presenting and validating the policy evaluation model of the National Accounts Court based on the dimensions of financial transparency with a mixed method P. 284-314
Persian Abstract Mortaza Ghabdian , Alireza Matofi * , Ali Farhadi Mohali , Mojtaba Tabari
Abstract (885 Views)   |   Full-Text (PDF) (413 Downloads)  
XML The model of reducing tax disputes with tax audit of banking transactions of companies and businesses: Multi Grounded Theory Approach P. 315-348
Persian Abstract Mokhtar Baseri , Ali Amiri * , Hojjatallah Salari , Hamid Rostami Jaz
Abstract (1011 Views)   |   Full-Text (PDF) (834 Downloads)  
XML Providing a Model of Internal Audit Quality based on Organizational Culture and Professional Ethics P. 349-378
Persian Abstract Mohammad Reza Ardestani Rostami , Behnam Gilaniniay Soumehsaraei * , Mahmoud Samadi Largani , Mohammad Reza Pourali
Abstract (1169 Views)   |   Full-Text (PDF) (490 Downloads)  
XML Estimating budgeting challenges in the Islamic Republic of Iran and providing solutions based on interviews with experts P. 379-397
Persian Abstract Mahmoud Hemet Far *
Abstract (872 Views)   |   Full-Text (PDF) (449 Downloads)  
XML Analyzing the effect of environmental uncertainty and dynamics on the performance evaluation system (PMS) using multi-group analysis, evidence from the Iranian petrochemical industry P. 398-442
Persian Abstract Seyed Raja Ghalebi , Shokrollah Khajavi * , Ali Mahmoudi
Abstract (882 Views)   |   Full-Text (PDF) (216 Downloads)  
XML Designing a two-dimensional model of monitoring the public sector by the Audit Bureau of the country P. 443-471
Persian Abstract Sohrab Osta , Abolfazl Amiinian , Mohammad Hossein Ramezani Zare *
Abstract (1021 Views)   |   Full-Text (PDF) (988 Downloads)  
XML Investigation of Supreme Audit Court Role and Impact on Financial Transparency and Health of Khuzestan Provincial Government Institutions P. 472-491
Persian Abstract Mehdi Ghaffari , Mohamadreza Mirzaihaftaddor , Mojtaba Kalantar *
Abstract (945 Views)   |   Full-Text (PDF) (350 Downloads)  
XML Advertising, Audit Committee Chair Overlap, and Tax Avoidance: Agency Theory Versus Resource-Based Theory? P. 492-514
Persian Abstract Mohsen Nooshazar * , Mohammad Jalili , Hossein Rasuli , Zahra Ahmadi
Abstract (1299 Views)   |   Full-Text (PDF) (790 Downloads)  
XML Explaining the dimensions of benefiting from government technology (Govtech) to create transformation in public finance: a qualitative study in the public sector P. 515-530
Persian Abstract Hamid Reza Habibi * ,  Mohammad Amin Asadi Azim ,  Mohammad Mahdi Nizami
Abstract (940 Views)   |   Full-Text (PDF) (339 Downloads)  
XML Do Auditors Incorporate the Risks Related to Clients’ Organization Capital into Pricing of Audit Services? Empirical Evidence from Business and Agency Risk Assessment P. 531-552
Persian Abstract Abolfazl Momeni Yanesari * , Abdolkhalegh Khonaka
Abstract (846 Views)   |   Full-Text (PDF) (284 Downloads)  
XML Investigate individual characteristics on the whistle-blowing tendencies of independent auditors with the role of perceived organizational support P. 553-584
Persian Abstract Fatemeh Saeidi , Khaled Yadegari * , Shahrzad Ahmadi , Hussein Khanifar
Abstract (1029 Views)   |   Full-Text (PDF) (843 Downloads)  
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