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:: View This Issue in Alternative Language Export Journal XML Articles RSS Volume 24, Issue 96 (11-2024) ::
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XML Presenting the model of audit opinion based on psychological states of audit in Iran according to the theorizing of the foundation P. 1-35
Persian Abstract Akbar Donyaei fard , Mahdi Ali neghad * , Ahmad Mohammadi , Mahdi Zeynali
Abstract (286 Views)   |   Full-Text (PDF) (197 Downloads)  
XML The effect of dark personality traits on the professional judgment of auditors: emphasizing the mediating role of moral values P. 36-62
Persian Abstract Mohammad bagher Hosseini , Yosef Taghipouryan * , Reza Fallah , Mehdi Maran Jory
Abstract (240 Views)   |   Full-Text (PDF) (121 Downloads)  
XML A Conceptual Framework for Teaching Auditing Theory P. 63-99
Persian Abstract Shahrokh Shahrabi , Hossein Etemadi * , Ali Rahmani , Javad Rezazadeh
Abstract (384 Views)   |   Full-Text (PDF) (200 Downloads)  
XML Validation of the silence failure model of internal auditors in Iranian companies with the structural equation modeling approach P. 100-147
Persian Abstract Asgar Esmailluo , Ali Jafari , Asgar Pakmaram * , Nader Rezaie
Abstract (236 Views)   |   Full-Text (PDF) (122 Downloads)  
XML Identifying and ranking the factors affecting the auditor's concern about the continuity of the entrepreneur's activity With the approach of structural equations P. 148-171
Persian Abstract Sara Sohrabi , Mehrdad Ghanbary * , Babk Jamshidinavid , Forouzan Mohamadi yarijani
Abstract (202 Views)   |   Full-Text (PDF) (140 Downloads)  
XML The Competency Model for Auditors in Iran P. 172-200
Persian Abstract Fatemeh Abolhassantash * , Farokh Barzideh , Jafar Babajani , Ghasem Boloo
Abstract (200 Views)   |   Full-Text (PDF) (105 Downloads)  
XML The Effect of the auditor's personality on audit quality: a study on the dimensions of personality and audit quality P. 201-222
Persian Abstract Hasan Fattahi Nafchi * , Somaye Tahmasebinia
Abstract (348 Views)   |   Full-Text (PDF) (147 Downloads)  
XML Evaluating Internal Auditors Silence Provocation under the Presence of Governance Hegemony in Family Ownership: A test of Caudalism Theory based on Atanassov's Fuzzy Logic P. 223-254
Persian Abstract Mohsen Sharifi Fard , Ahmad Kaabomeir * , Ali Mahmoodi , Fatemeh Mehrabani
Abstract (174 Views)   |   Full-Text (PDF) (119 Downloads)  
XML The Analysis of the Application of Social Responsibility Reporting in the Timeliness of Audit Report P. 255-273
Persian Abstract Yassaman Khalili *
Abstract (253 Views)   |   Full-Text (PDF) (179 Downloads)  
XML Designing the Strategic Management Accounting Model in the Banking Sector with an Interpretative Structural Approach P. 274-302
Persian Abstract Ismail Rajabi , Arezo Khosravani * , Reza Ziyari , Arefeh Mohaghegh
Abstract (202 Views)   |   Full-Text (PDF) (145 Downloads)  
XML The relationship between the mathematical model of performance-based budgeting with the success of performance auditing (with a combined approach of Chebyshev and lexicographic goal programming) P. 303-327
Persian Abstract Farhad Kheirollahi , Ali asghar Taherabadi * , Ata Ollah Mohammadi molgharni
Abstract (139 Views)   |   Full-Text (PDF) (66 Downloads)  
XML Providing a model for improving the evaluation of audit evidence fraud detection and prioritizing factors affecting it P. 328-355
Persian Abstract Mohamad Molazade , Habibolah Nakhaei * , Mahmoud Lari dashtbayaz
Abstract (172 Views)   |   Full-Text (PDF) (84 Downloads)  
XML The Relationship Between Agile Manufacturing With Financial Performance And Operational Performance Of Production Companies (Case Study: In Automotive Parts Companies In Semnan Province) P. 356-376
Persian Abstract Abolfazl Aminian , SOHRAB OSTA * , Alireza Mahooti
Abstract (282 Views)   |   Full-Text (PDF) (56 Downloads)  
XML Presenting the audit quality measurement model in the conditions of inefficient behavior using the foundation data approach P. 377-402
Persian Abstract Masoud Taherinia * , Azar Moslemi , Ebrahim Givaki
Abstract (154 Views)   |   Full-Text (PDF) (72 Downloads)  
XML Action Research to Identify the Areas of Auditors' Perceptual Bias based on the Dark Triad of Personality P. 403-445
Persian Abstract Sohbat Salahvarzi , Seyed Abbas Borhani * , Ali Nemati , Hasan Shirazi
Abstract (179 Views)   |   Full-Text (PDF) (110 Downloads)  
XML Investigation the role of theory of mind on professional skepticism and itˈs moderating effect on the relationship between professional skepticism and audit quality in Supreme Audit Court of Iran. P. 446-477
Persian Abstract Seyyed Amin Hadiyan , Mohammad Ali Aghayi * , Maryam Esmailinasab
Abstract (178 Views)   |   Full-Text (PDF) (88 Downloads)  
XML Presenting the Application Model of Strategic Management Accounting in the Medical and Hospital Services Industry with Interpretative Structural Approach P. 478-508
Persian Abstract Hadi Bakshesh Taniani , Habib Piri * , Reza Sotoudeh
Abstract (209 Views)   |   Full-Text (PDF) (70 Downloads)  
XML Identification of Factors Affecting Organizational Structure, Operational Mechanism and Audit Quality in Iranian Audit Firms P. 509-538
Persian Abstract Reza Azizi Moghaddam , Iman Dadashi
Abstract (214 Views)   |   Full-Text (PDF) (92 Downloads)  
XML Presenting the model of predictive factors in the application of continuous auditing with risk aggregation approach P. 538-575
Persian Abstract Maryam Khosravi , Bahareh Banitalebi Dehkordi * , Hamid Reza Jafari dehkordi
Abstract (168 Views)   |   Full-Text (PDF) (127 Downloads)  
XML Modeling of Cognitive Biases Effects in Public Policy: Insights from Iran's Energy Price Change Policy P. 576-602
Persian Abstract Javad Sadat farizani * , Yaser Sobhani Fard , Moini
Abstract (176 Views)   |   Full-Text (PDF) (54 Downloads)  
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