شماره 84 تاریخ انتشار 2021-12

• Cognitive Style and Auditor's judgment: Does Cognitive Style mitigate the Impact of recency bias on the auditors’ belief revision process?
• The Effect of Managers' Stability and the Stability of Institutional Stakeholders on the Probability of Fraud, by Employing Different Approaches to calculate Fraud
• ارائه مدل توسعه یافته ی پنج ضلعی تقلب در گزارشگری مالی با تاکید بر ساختار کنترلهای داخلی
• Role of Performance Auditing on Public Accountability Improvement; Emphasis on the Report`s Content
• Development of commercialization of audit profession in iran: an analysis of auditors identity
• Designing a Professional Skepticism Model based on Mentality and Attitudes of Auditors: Using Grounded Theory
• Study and Investigation of the Challenges and Constraints Political and legal of Financial Supervisors in Public Sector Organizations with the Approach of Desired Implemention of the Public Sector Accounting
• Risk management of business tax compliance and related strategies in tax auditing
• Identify performance audit components in the sustainable development of the mining supply chain
• Compilation a Model for Reporting Effectiveness for Stakeholders (Case Study in the Superum Audit Court)
• Auditors’ Work Stress and Audit Quality with Emphasis on Abnormal Audit fees , Initail Audit and the Conservatism
• The Type of Audit Firms Mergers in Iran: Formal or Real
• Cognitive Mapping of the Human Capital of the Auditors of Supreme Audit Court
• the impact of continuing business risk and political relations on the relationship between financial reporting quality and audit quality in companies listed in tehran stock exchenge .
• Providing an appropriate model of financial supervision of the Court of Audit on the executive bodies of the Islamic Republic of Iran
• The relation between audit fee cuts during the economic crisis and audit quality