issue 83 publication date 2021-09

• Identify and validate the factor affecting the risk assessment of fraud by auditors
• Designing a Model Disclosure of Key Audit Matters based on Grounded Theory and Fuzzy Interpretive Matrix Analysis
• Investigating of the moderating impact of Political connections on the relationship between managerial ability, restatement of fraudulent financial statements, and probability of bankruptcy
• Develop a Comprehensive Model of Tax Audit Quality in Iran Based on Grounded Theory Approach
• Corporate social responsibility and Financial Statement Auditing
• Investigating the Mediating Role of Emotional Intelligence Factors on Time Pressure and Political Pressure in Public Sector Audit
• Identifying and Ranking Cultural Components Affecting Internal Controls in Nonprofit Public Sector Organizations of Iran
• Developing a client Acceptance Pattern by External Auditor
• Internal Control Weaknesses and Audit Fees: the moderating role of Audit Committee Financial Expertise
• The role of management attributes on audit opinions and auditor-client relationships