issue 85 publication date 2021-12

• International Public Sector Accounting Standards, Good Governance and Crime Index: An International Evidence
• A Century of Internal Auditing -Using Computational Literature Review
• The mediating role of work Engagement on the relationship between professional and organizational identity and audit quality
• Developing a model of influential factors for fraud risk assessment in Iran
• A Survey on Basic Components of Performance Audit in the Public Sector of Iran (Based on Process and Capability Models)
• Introducing a positive thinking model in auditing based on grounded theory
• Consequences of The Auditor's Confidence to The Client and The Provision of Solutions
• Explaining And Designing The Conceptual Pattern Of The Important And Effective Factors Of Auditors' Professional Skepticism: The Grounded Theory Method
• The effect of financial statements readability on the agency cost
• Impact of Cost Stickiness on Firms Value Creation with emphasis on moderating role of CEO Power in firms listed on the Tehran Stock Exchange
• The Impact of Accounting Court Auditors' Specialty on Responsiveness with the Mediating Role of Performance Audit Quality
• Accounting Information System Adoption Based on Self-Assessed Wisdom
• An Investigation of the Effect of Client Characteristics on Auditor Advocacy Attitude in Judgment and Decision-Making Processes
• Investigating the Relationship between Management Overconfidence, Audit Firm Size, actual earnings management and Auditor's Opinion in Companies Listed in Tehran Stock Exchange
• The Relationship between Goal Orientation (Learning, Performance Approach and Performance Avoidance) and Audit Judgment with the Mediator Role of Self-efficacy
• CEO power, audit quality and corporate financial performance evaluation criteria
• Designing a Green Auditor Proposed Content Model