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:: View This Issue in Alternative Language Export Journal XML Articles RSS Volume 24, Issue 97 (2-2025) ::
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XML Presenting the hegemonic model of auditors' social ethics conflict control: Grounded theory approach P. 1-37
Persian Abstract Ahad Samadi Farrokhran , Asgar Pakmaram * , Rasoul Abdi , Ali Jafari
Abstract (251 Views)   |   Full-Text (PDF) (133 Downloads)  
XML Comparing the Expectations and Perceptions of the Key Stakeholders of the Internal Audit Activity P. 38-65
Persian Abstract Masoumeh Shahsavari , Mahdi Salehi * , Mohammad Ali Mohammad Ali Bagherpour Velashani
Abstract (209 Views)   |   Full-Text (PDF) (119 Downloads)  
XML Pathology of the tax system to achieve favorable tax conditions P. 66-85
Persian Abstract Mahmoud Hemet Far *
Abstract (180 Views)   |   Full-Text (PDF) (52 Downloads)  
XML Investigating the Role of Environmental Management Accounting and Environmental Knowledge Management Practices on the Company's Environmental Performance P. 86-114
Persian Abstract Marzieh Khalkhali *
Abstract (255 Views)   |   Full-Text (PDF) (143 Downloads)  
XML Modeling the direct and mediating effect of knowledge management processes on sustainable organizational performance in auditing companies P. 115-145
Persian Abstract Behnam Karamshahi * , Amir Fazel , Azin Harandi
Abstract (210 Views)   |   Full-Text (PDF) (113 Downloads)  
XML Strengthening knowledge management and reducing audit costs P. 148-169
Persian Abstract Efat Akrami moghadam * , Mehdi Sharafi , Eslam Shardari
Abstract (177 Views)   |   Full-Text (PDF) (78 Downloads)  
XML Presenting a Performance-based Budgeting Model and its Evaluation in the Iranian Banking System (Case Study of Bank Shahr) P. 170-197
Persian Abstract Arash Tofangsaz , Reza Sotudeh * , Aziz Gord , Abasali Haghparast
Abstract (175 Views)   |   Full-Text (PDF) (87 Downloads)  
XML The Level of Importance Auditors Judgment and its Implication for the Reliability of Financial Reporting P. 198-232
Persian Abstract Afsaneh Samsamheydari , Heidar Mohammadzade salthe * , Akbar Kananai , Yaghob Aghdammazrae
Abstract (134 Views)   |   Full-Text (PDF) (67 Downloads)  
XML Identifying budget violations and deviations with key indicators and mathematical model in the Settlement Reports P. 233-267
Persian Abstract Javad Abdali , Syed farzad Hashemi * , Mohsen Hashemigohar , Mohsen Shohhoseini
Abstract (143 Views)   |   Full-Text (PDF) (95 Downloads)  
XML The effect of competitive incentives on audit fees P. 268-285
Persian Abstract Eisa Zarei * , Erfan Khataei
Abstract (270 Views)   |   Full-Text (PDF) (114 Downloads)  
XML Counting the nodes and problems of improving the quality of the budget deduction report with a qualitative method and focusing on the pathology of laws and regulations. P. 286-305
Persian Abstract Abolfazl Aminian * , Zahra Parviz , Narges Khosravinejad
Abstract (133 Views)   |   Full-Text (PDF) (51 Downloads)  
XML The role of corporate governance mechanisms on lender supervision: Testing the borrowers' tax planning theory P. 306-326
Persian Abstract Abbas Ghodratizoeram * , Vahid Oskou ,  Mohammad Norouzi
Abstract (102 Views)   |   Full-Text (PDF) (45 Downloads)  
XML Providing a framework for auditor perfectionism: with thematic analysis approach and systemic representation modeling P. 327-360
Persian Abstract Nasrin Khorrami , Azar Moslemi , Mehdi Safari gerayli * , Alireza Hasan Maleki
Abstract (90 Views)   |   Full-Text (PDF) (54 Downloads)  
XML Investigating the effect of economic sanctions on the pricing of audit services of companies listed on the Tehran Stock Exchange P. 361-384
Persian Abstract Mehdi Khorramabadi * , Soheila Lashgarara , Sodabeh Mohammadi Boshagh , Zahra Fazlolahi Dehkordi
Abstract (91 Views)   |   Full-Text (PDF) (50 Downloads)  
XML Estimating financial corruption in the public sector (a case study of countries in the MENA region) P. 385-412
Persian Abstract Maboud Mohammadi * , Ghahreman Abdoli , Ezatollah Abbasian , Mehdee Araee
Abstract (97 Views)   |   Full-Text (PDF) (51 Downloads)  
XML Investigation of Informational Role of Auditor Industry Expertise on the Relationship between Earnings Quality and Information Asymmetry P. 413-436
Persian Abstract Atieh Khasheh , Fatah Behzadian *
Abstract (109 Views)   |   Full-Text (PDF) (57 Downloads)  
XML Providing a model for the implementation of E- government in order to improve the accountability in the public sector institutions with the Grounded Theory approach P. 437-463
Persian Abstract Mohsen Khosravifarsani , Bahareh Banitalebi * , Daryosh Forogi
Abstract (79 Views)   |   Full-Text (PDF) (67 Downloads)  
XML Identifying the problems of continuous financial monitoring and providing a model for integrated monitoring of public sector policies P. 464-493
Persian Abstract Akbar Mirshekari , Morteza Moosakhani * , Karamolah Daneshfard
Abstract (74 Views)   |   Full-Text (PDF) (47 Downloads)  
XML The effect of internal control components on internal control effectiveness: a structural equation approach P. 494-521
Persian Abstract Shokrollah Khajavi , Dariush Tahmasebi Aghbelaghi * , Soraya Weysihesar
Abstract (102 Views)   |   Full-Text (PDF) (48 Downloads)  
XML Identifying and Prioritizing the Competences of the Auditors in Supreme Audit Court(SAC) with the Fuzzy Delphi Method P. 522-543
Persian Abstract HOJATOLLAH HADIPOURHAFSHEJANI * , AMIR HOSHANG NAZAIPOURI , Najmodin Mousavi , Hojatollah Vahati
Abstract (86 Views)   |   Full-Text (PDF) (45 Downloads)  
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