issue 86 publication date 2022-05

• Providing a Model for Explaining the Galatia Effect on Auditor's Wise Decision Making
• Ethical Guidelines for Internal Audit Reporting Lines
• The role of NEO big five-factor personality in ethical consistent and licensing behavior in accounting and auditing profession (Case study of Supreme audit court of Iran auditors)
• The effect of Internal locus of control on the relationship between psychological empowerment auditor and audit quality
• Evaluating the role of company life cycle in optimizing the conservative model of ball and Shivakumar (2005)
• Investigating the Moderating Role of Managers’ Narcissism in Explaining the Relationship between the Auditor’s Features and the Internal Control Effectiveness
• Explain the causes of business unit failure using disclosure of independent auditors' reports
• A survey of the mediating role of self-efficacy on the relationship between audit quality and professional development in the public sector
• Investigating Effect of Auditor's Professional Identity on the Competitive Nature of Clients, According to the Auditor's Experience
• Factors Affecting Usage of Computer-Assisted Audit Techniques with Emphasizing Auditor’s Characteristics: Unified Theory of Acceptance and Use of Technology
• The Relationship Between Auditor Integrity and Organizational Commitment to Prevent Fraud
• Study of the effect of internal control weaknesses on fraudulent financial reporting risk with considering the moderating role of CEO characteristics
• Identify the components of optimal supervision over the auditors in Iranian capital market