Author Index

A

  • Abbasian, Hossein External Quality Assessment of Auditing Master's Curriculum in Iran: Perspectives from Graduates employers [(Articles in Press)]
  • ABDI, Rasoul The influence of Pygmalion's psychological components on the development of auditors' ethical characteristics [Volume 2, Issue 8, 2022, Pages 88-115]
  • Aghaie, Alireza Explaining the Effective Factors on the Size of the Audit Institutions of the Iranian association of Certified Public Accountants [Volume 1, Issue 1, 2021, Pages 90-113]
  • Ahadi Serkani, Seyed Yousef Appraisement the Most Provocative Areas of Audit Teams Vulnerability and its Key Consequences in the Context of Professional: [Volume 4, Issue 14, 2024, Pages 88-117]
  • Ahmadi, Zaniar The impact of multiple intelligences on auditor's judgment and decision-making in auditing, given the mediating role of auditor's organizational culture [Volume 3, Issue 12, 2023, Pages 66-87]
  • Ahmadi amin, Elahe Consulting and Assurance Services of Internal Auditors in Sustainability Reporting System [(Articles in Press)]
  • Ahmadi Dehrashid, Jamil Investigating the Impact of Digitalization on Independent Auditors and Auditing firms in Iran [Volume 1, Issue 3, 2021, Pages 150-176]
  • Allikhani, mohsen Obstacles to the implementation of information technology audit in Iran [Volume 3, Issue 12, 2023, Pages 88-105]
  • Arab, Rohollah The effect of Audit partners gender on the future stock price crash risk [Volume 1, Issue 4, 2021, Pages 50-69]
  • Asnaashari, Hamide The Impact of internal Audit skills on the Implementation of Internal Audit Recommendations by chief audit executive [Volume 1, Issue 4, 2021, Pages 8-31]
  • Assadi, GholamHossein The effect of human resource situation on the audit quality in the audit firms [Volume 1, Issue 3, 2021, Pages 128-149]
  • Athari, Seyed Hossein Investigating Electoral Techniques and Analyzing the Content of Election Campaign Candidates for the Supreme Council of Certified Public Accountants [Volume 3, Issue 10, 2023, Pages 96-115]
  • Azad, Abdollah The Relationship between Residual Audit Fees and Real Operating Cash Flow and Real Production Expenditure Smoothing [Volume 4, Issue 13, 2024, Pages 156-174]
  • Azadi, Keyhan Comparison of Organizational and Audit Institutions' Views on Determining the Factors Affecting Audit Fees Using Fuzzy Logic [Volume 1, Issue 1, 2021, Pages 72-89]
  • Azari, Vahed The effect of the components of the Emden model on the success of the Merging of Audit Firms with an emphasis on audit quality [Volume 4, Issue 13, 2024, Pages 86-115]

B

  • Bagherabadi, Seyed Mohammad social trust , moral identity and commercialization of auditing profession [Volume 3, Issue 12, 2023, Pages 128-141]
  • Bagheri, Morteza The Relationship between Residual Audit Fees and Real Operating Cash Flow and Real Production Expenditure Smoothing [Volume 4, Issue 13, 2024, Pages 156-174]
  • Bagherpour Velashani, Mohammad Ali Investigating Electoral Techniques and Analyzing the Content of Election Campaign Candidates for the Supreme Council of Certified Public Accountants [Volume 3, Issue 10, 2023, Pages 96-115]
  • Bahmandoost, Behzad Investigating the Moderating Impact of the Audit Clients' Importance on the Relationship between Change of auditor's opinion and Partner-Level Turnover [Volume 2, Issue 5, 2022, Pages 70-98]
  • Bakhteyari, Mehri Engagement and Second Partner Interaction [Volume 4, Issue 14, 2024, Pages 118-157]
  • Bakhtiari Safa, Leila The effect of complexity, reporting, finance on the expertise, accounting of board members and members, audit committee and weak internal control points [Volume 2, Issue 5, 2022, Pages 158-180]
  • Banimahd, Bahman Effect of Adoption and Innovation Cognition Styles on Professional Skepticism [Volume 2, Issue 5, 2022, Pages 56-69]
  • Banimahd, Bahman The role of Auditors Narcissism on Acceptable Opinion Auditors [Volume 3, Issue 11, 2023, Pages 64-81]
  • Baradaran Hassanzadeh, ٌRasoul The relationship Fee Pressure and Audit Quality [Volume 3, Issue 10, 2023, Pages 116-139]
  • Baraslani, Sekine The Effect of Audit Fee Discount on its Compensation and the Quality of Accounting Information with an Emphasis on the Role of the Auditor's Expertise [Volume 3, Issue 9, 2023, Pages 44-70]
  • Barkhordar, Katayoun Investigating Factors Influencing the Internal Audit Effectiveness and Evaluating Internal Audit Role in Risk Management and Internal Controls of Keshavarzi Bank [Volume 1, Issue 2, 2021, Pages 8-35]
  • Bayazidi, Peyman Organizational and Environmental Influences on the Adoption of Computer-Assisted Audit Tools and Techniques (CAATTs) [Volume 2, Issue 6, 2022, Pages 130-148]
  • Bekhradi Nasab, Vahid The Role of Downward Pressure on Audit in Financial Reporting Misstatement Based on audit fee pressure theory, auditor theory and government auditor theory [Volume 1, Issue 2, 2021, Pages 156-185]
  • Bekhradi Nasab, Vahid Investigating the role of formal accountants ethics in social responsibility of companies based on the theory of political economy [Volume 2, Issue 6, 2022, Pages 34-54]
  • Bemani Mohammadabadi, Majid The Relationship Between Auditors’ Organizational Personality and Social Capital of Audit Firms [(Articles in Press)]
  • Beygpanah, Behzad The effect of human resource situation on the audit quality in the audit firms [Volume 1, Issue 3, 2021, Pages 128-149]
  • Bozorg Asl, Musa Comparison of Organizational and Audit Institutions' Views on Determining the Factors Affecting Audit Fees Using Fuzzy Logic [Volume 1, Issue 1, 2021, Pages 72-89]

D

  • Dadbeh, Fatemeh The impact of disclosure of auditor reporting on business failure [Volume 1, Issue 2, 2021, Pages 106-131]
  • Daghani, reza Investigating the difference in the quality of audit and profit management in bankrupt and healthy companies: matched groups method using machine learning [Volume 3, Issue 10, 2023, Pages 56-71]
  • Dahmarde Ghaleno, Mohsen The effect of Social Responsibility Disclosure on Audit Risk [Volume 1, Issue 1, 2021, Pages 10-33]
  • Dianati Deilami, zahra External Quality Assessment of Auditing Master's Curriculum in Iran: Perspectives from Graduates employers [(Articles in Press)]
  • Dustjabarian, javad Obstacles to the implementation of information technology audit in Iran [Volume 3, Issue 12, 2023, Pages 88-105]

E

  • Eskandari, Mehdi Appraisement the Most Provocative Areas of Audit Teams Vulnerability and its Key Consequences in the Context of Professional: [Volume 4, Issue 14, 2024, Pages 88-117]
  • Ezzati Shalkoni, Ghulam Abbas The effect of the auditor's and employer's personality components on the development of religious attitude and the quality of audit [Volume 4, Issue 14, 2024, Pages 56-87]

F

  • Farzinfar, Ali Akbar Providing a Framework for Auditors' Analytical Thinking Patterns: Theme Analysis Approach and Systematic Representation Modeling [Volume 3, Issue 11, 2023, Pages 102-131]
  • Forughi, Aref Control environment and auditing Public Sector [Volume 2, Issue 7, 2022, Pages 136-164]

G

  • Ganji, Hamidreza Investigating the relationship between the expertise of the auditing firm in the industry, the audit committee, and managerial ownership with the audit fee [Volume 3, Issue 9, 2023, Pages 92-119]
  • Ganjipoor, Reza Investigating the Moderating Impact of the Audit Clients' Importance on the Relationship between Change of auditor's opinion and Partner-Level Turnover [Volume 2, Issue 5, 2022, Pages 70-98]
  • Ghafari Shooshtari, Gholamabbas The effect of reducing the supervisory mechanism on the relationship between auditors' unusual fees and fraud in financial statements [Volume 3, Issue 11, 2023, Pages 82-101]
  • Ghamari, Somayeh The Effect of Corporate Social Performance on Audit budget Moderating Role of the Emphasis of Matter Paragraphs in Audit Report [Volume 1, Issue 3, 2021, Pages 50-74]
  • Ghannad, Mostafa Analyzing Scientific Collaboration and Visualization among Iranian Audit Fees Papers [Volume 3, Issue 11, 2023, Pages 36-63]
  • Ghodrati, Hasan Providing a Framework for Auditors' Analytical Thinking Patterns: Theme Analysis Approach and Systematic Representation Modeling [Volume 3, Issue 11, 2023, Pages 102-131]
  • Gholami-Jamkarani, Reza Lack of professional staff in auditing firms, members of the Iranian Society of Certified Public Accountants [Volume 2, Issue 7, 2022, Pages 34-48]

H

  • Hadian, Seyed Sadegh The Relationship between Residual Audit Fees and Real Operating Cash Flow and Real Production Expenditure Smoothing [Volume 4, Issue 13, 2024, Pages 156-174]
  • Haghvardi Zadeh, Mohsen The Effect of Stress on the Audits' Professional Independence [Volume 1, Issue 2, 2021, Pages 84-104]
  • Hassani, Mohammad Audit Report Lag and Auditor-Client Geographic Proximity: Evidences from Information Advantage of Interaction & Improve Audit Efficiency [Volume 1, Issue 1, 2021, Pages 114-137]
  • Hassani, Mohammad Analysis the relationship between Audit Fees & Audit Risk considering Restatement and Financial Distress [Volume 2, Issue 6, 2022, Pages 82-111]
  • Hemmati, Hassan The effect of disclosing the difference between the auditor and the client on the dismissal of the auditor and the audit fee paid to the successor auditors in the companies listed on the Tehran Stock Exchange [Volume 2, Issue 6, 2022, Pages 56-81]
  • Homayoun, Saeid Consulting and Assurance Services of Internal Auditors in Sustainability Reporting System [(Articles in Press)]
  • Hooshmand kashani, abbas The Effect of Public Interest Commitment and Independence Commitment on the Ethical Judgment: Differences among Practitioners and Graduate Students [Volume 2, Issue 6, 2022, Pages 8-32]
  • Hooshmand kashani, abbas Investigating the relationship between organizational learning and job satisfaction of auditing trainees [Volume 4, Issue 14, 2024, Pages 8-33]
  • Hoseiny, Seyed Hosein The effect of the components of the Emden model on the success of the Merging of Audit Firms with an emphasis on audit quality [Volume 4, Issue 13, 2024, Pages 86-115]
  • Hoshi, Abbas The effect of human resource situation on the audit quality in the audit firms [Volume 1, Issue 3, 2021, Pages 128-149]
  • Hosseine, Seyede Atefe Appraisement the Most Provocative Areas of Audit Teams Vulnerability and its Key Consequences in the Context of Professional: [Volume 4, Issue 14, 2024, Pages 88-117]

J

  • Jabbarzadeh Kangar Louie, Saeed The Effect of Stress on the Audits' Professional Independence [Volume 1, Issue 2, 2021, Pages 84-104]
  • Jafari jam, Hossein Investigating the Moderating Impact of the Audit Clients' Importance on the Relationship between Change of auditor's opinion and Partner-Level Turnover [Volume 2, Issue 5, 2022, Pages 70-98]
  • Jafarpour, Seyed Hooman Investigating Electoral Techniques and Analyzing the Content of Election Campaign Candidates for the Supreme Council of Certified Public Accountants [Volume 3, Issue 10, 2023, Pages 96-115]

K

  • Kamranrad, sedigheh The Effect of Audit Fee Discount on its Compensation and the Quality of Accounting Information with an Emphasis on the Role of the Auditor's Expertise [Volume 3, Issue 9, 2023, Pages 44-70]
  • Kargar, Hamed The Effect of Unexpected Audit Fees on Financial Reporting Quality [Volume 2, Issue 8, 2022, Pages 146-162]
  • Kazemdokht, Farshid The relationship Fee Pressure and Audit Quality [Volume 3, Issue 10, 2023, Pages 116-139]
  • Keikhosravi, Marziyeh Auditors Reaction to Companies Earnings Volatility [Volume 3, Issue 9, 2023, Pages 20-42]
  • Khanmohammadi, Mohammad Hamed Explaining the Effective Factors on the Size of the Audit Institutions of the Iranian association of Certified Public Accountants [Volume 1, Issue 1, 2021, Pages 90-113]
  • Khanmohammadi, Mohammad Hamed Auditing Institutions Characteristics and Moral Courage of Auditors [Volume 3, Issue 9, 2023, Pages 8-19]
  • Kheradyar, Sina Auditing services quality improvement based on the independent auditing attitude of the social responsibility [Volume 4, Issue 13, 2024, Pages 34-57]
  • Khojasteh, Alireza The role of fraud prevention of internal controls and Internal audit unit [Volume 2, Issue 5, 2022, Pages 8-55]
  • KORDLOUIE, Hamidreza Psychological characteristics of auditors and delay in audit report [Volume 3, Issue 12, 2023, Pages 106-127]

L

  • Lari Dashtbayaz, Mahmoud The Relationship between Residual Audit Fees and Real Operating Cash Flow and Real Production Expenditure Smoothing [Volume 4, Issue 13, 2024, Pages 156-174]
  • Lotfiju, Nashmin The role of Auditors Narcissism on Acceptable Opinion Auditors [Volume 3, Issue 11, 2023, Pages 64-81]

M

  • Maddahi, Azadeh Consulting and Assurance Services of Internal Auditors in Sustainability Reporting System [(Articles in Press)]
  • Mahmoudkhani, Mahnaz The necessity of preparing and assuring sustainability reports:The views of insurance industry experts and auditors [Volume 2, Issue 5, 2022, Pages 128-156]
  • Maleki, Mohammad Hasan A Framework for Identifying Key Drivers Affecting the Future of Auditing with a Focus on Industry 4.0 Technologies [Volume 3, Issue 12, 2023, Pages 8-37]
  • Maleki Choubari, Mojtaba Auditing services quality improvement based on the independent auditing attitude of the social responsibility [Volume 4, Issue 13, 2024, Pages 34-57]
  • Maranjory, Mehdi A Test Auditors' Attitude to Marketing Activities between Members of Iranian Association of Certified Public Accountants [Volume 1, Issue 4, 2021, Pages 32-49]
  • Marfou, Mohammad Organizational and Environmental Influences on the Adoption of Computer-Assisted Audit Tools and Techniques (CAATTs) [Volume 2, Issue 6, 2022, Pages 130-148]
  • Mehrani, Niusha Effect of Adoption and Innovation Cognition Styles on Professional Skepticism [Volume 2, Issue 5, 2022, Pages 56-69]
  • Mehrazeen, Alireza Explain the role of the managerial ability and enterprise risk management on the auditor's opinion on the assumption of Going concern [Volume 2, Issue 7, 2022, Pages 106-135]
  • Menati, Vahid The Effect of Gender Diversity in Audit Committee on Performance [Volume 2, Issue 7, 2022, Pages 50-78]
  • Mennati, Vahid The Association between Audit Committee Internal Audit Oversight and Internal Audit Activities [Volume 3, Issue 11, 2023, Pages 132-162]
  • Mirbagheri, Seyyed Aamin Auditing services quality improvement based on the independent auditing attitude of the social responsibility [Volume 4, Issue 13, 2024, Pages 34-57]
  • Mir Shahi, Ebrahim The effect of disclosing the difference between the auditor and the client on the dismissal of the auditor and the audit fee paid to the successor auditors in the companies listed on the Tehran Stock Exchange [Volume 2, Issue 6, 2022, Pages 56-81]
  • Moeinaddin, Mahmoud The Effect of Ceo Power on Tax Avoidance With the Moderating Role of the Audit Committee Quality [Volume 2, Issue 8, 2022, Pages 116-144]
  • Mohammadi, َAli The effect of audit reports quality, Linguistic structure of the report and Professionalism of auditors on the user behavior: Evidence of substance over form [Volume 3, Issue 11, 2023, Pages 8-35]
  • Mohammadi, Mahsa Audit Report Lag and Auditor-Client Geographic Proximity: Evidences from Information Advantage of Interaction & Improve Audit Efficiency [Volume 1, Issue 1, 2021, Pages 114-137]
  • Mohammadi, Mehran Investigating the Relationship between CEO Narcissism and Social Responsibility: The Moderating Role of Internal Audit [Volume 3, Issue 9, 2023, Pages 72-90]
  • Mohammadi kahki, Amir Auditing Institutions Characteristics and Moral Courage of Auditors [Volume 3, Issue 9, 2023, Pages 8-19]
  • Mohammady Navareh, Shaker Investigating the Impact of Digitalization on Independent Auditors and Auditing firms in Iran [Volume 1, Issue 3, 2021, Pages 150-176]
  • Momeny, Sohail The Impact of Auditors' Existential Critical Thinking, Production of Personal Meaning, Transcendental Awareness and Expansion of Self-awareness on the Development of the Theory of Intellectual Capital [Volume 3, Issue 9, 2023, Pages 120-145]
  • Momtazian, Alireza Investigating the Moderating Impact of the Audit Clients' Importance on the Relationship between Change of auditor's opinion and Partner-Level Turnover [Volume 2, Issue 5, 2022, Pages 70-98]
  • Moradi, Mehdi The Impact of the Respiratory Virus pandemic Crisis on Audit Quality [Volume 2, Issue 6, 2022, Pages 112-128]
  • Moridi, Mojtaba The Effect of Public Interest Commitment and Independence Commitment on the Ethical Judgment: Differences among Practitioners and Graduate Students [Volume 2, Issue 6, 2022, Pages 8-32]

N

  • Namazi, Navid Reza Investigating Factors Influencing the Internal Audit Effectiveness and Evaluating Internal Audit Role in Risk Management and Internal Controls of Keshavarzi Bank [Volume 1, Issue 2, 2021, Pages 8-35]
  • Nazemi, Amin Investigating Factors Influencing the Internal Audit Effectiveness and Evaluating Internal Audit Role in Risk Management and Internal Controls of Keshavarzi Bank [Volume 1, Issue 2, 2021, Pages 8-35]
  • Nejad Toolami, Babak The effect of complexity, reporting, finance on the expertise, accounting of board members and members, audit committee and weak internal control points [Volume 2, Issue 5, 2022, Pages 158-180]
  • Nikbakht, Mohammad Reza Comparison of Organizational and Audit Institutions' Views on Determining the Factors Affecting Audit Fees Using Fuzzy Logic [Volume 1, Issue 1, 2021, Pages 72-89]
  • Nikoumaram, Hashem social trust , moral identity and commercialization of auditing profession [Volume 3, Issue 12, 2023, Pages 128-141]

P

  • Paknezhad, Faraneh The Impact of internal Audit skills on the Implementation of Internal Audit Recommendations by chief audit executive [Volume 1, Issue 4, 2021, Pages 8-31]
  • Partovifar, Zeinab The impact of disclosure of auditor reporting on business failure [Volume 1, Issue 2, 2021, Pages 106-131]
  • Poorzamani, Zahra The Impact of Auditors' Existential Critical Thinking, Production of Personal Meaning, Transcendental Awareness and Expansion of Self-awareness on the Development of the Theory of Intellectual Capital [Volume 3, Issue 9, 2023, Pages 120-145]
  • Pourali, Mohammad Reza The Effect of Audit Market Concentration on Audit Opinion [Volume 2, Issue 8, 2022, Pages 68-86]
  • Pourzamani, Zahra The achievement of International Financial Reporting Standards (IFRS) achieve the ethical goals in the ethics and professional conduct of certified public accountants in Iran, from the perspective of ethical schools (structuralist and poststructuralist) [Volume 1, Issue 4, 2021, Pages 120-145]
  • Pourzamani, Zahra The impact of multiple intelligences on auditor's judgment and decision-making in auditing, given the mediating role of auditor's organizational culture [Volume 3, Issue 12, 2023, Pages 66-87]
  • Pourzamani, Zahra The Effect of transformational leadership on the process of creation, transfer, application and maintenance of auditors' knowledge and their mutual effects on auditors' judgment [Volume 4, Issue 14, 2024, Pages 34-55]

R

  • Rahimian, Nezamadin Investigating the Impact of Digitalization on Independent Auditors and Auditing firms in Iran [Volume 1, Issue 3, 2021, Pages 150-176]
  • Rahmani, Ali The necessity of preparing and assuring sustainability reports:The views of insurance industry experts and auditors [Volume 2, Issue 5, 2022, Pages 128-156]
  • Rahmani, Ali Consulting and Assurance Services of Internal Auditors in Sustainability Reporting System [(Articles in Press)]
  • Rahmanian Koushkaki, Abdolrasoul The effect of reducing the supervisory mechanism on the relationship between auditors' unusual fees and fraud in financial statements [Volume 3, Issue 11, 2023, Pages 82-101]
  • Rahmaninia, Ehsan Investigating the Effect of Personality and Behavioral Traits on the Ethical Decision-Making Process of Professional Accountants [Volume 1, Issue 2, 2021, Pages 56-83]
  • Rahnama, fereidoon Explaining the pattern of audit report on investor behavior with emphasis on behavioral biases [(Articles in Press)]
  • Rahnamai Rudpashti, Fereydoun New Audit Paradigms [Volume 1, Issue 4, 2021, Pages 96-118]
  • Ramshe, Manije A Framework for Identifying Key Drivers Affecting the Future of Auditing with a Focus on Industry 4.0 Technologies [Volume 3, Issue 12, 2023, Pages 8-37]
  • Refahi Bakhsh, Samaneh The Relationship Between Auditors’ Organizational Personality and Social Capital of Audit Firms [(Articles in Press)]
  • Rezaee, Zabihollah Consulting and Assurance Services of Internal Auditors in Sustainability Reporting System [(Articles in Press)]
  • Rezaee, Zeinab Auditors Reaction to Companies Earnings Volatility [Volume 3, Issue 9, 2023, Pages 20-42]
  • Rezaei, Farzin The relationship between auditing report readability and users’ decision making quality [Volume 1, Issue 1, 2021, Pages 138-156]
  • Rezaei, Lela The Effect of Unexpected Audit Fees on Financial Reporting Quality [Volume 2, Issue 8, 2022, Pages 146-162]
  • REZAEI, FARZIN The effect of complexity, reporting, finance on the expertise, accounting of board members and members, audit committee and weak internal control points [Volume 2, Issue 5, 2022, Pages 158-180]
  • Rezaei Namavar, Hossein Investigation the Relationshio between Audit Report Lag and Future Stock Price Crash Risk and the Effect of Internal Audit Performance on It [Volume 1, Issue 2, 2021, Pages 36-54]
  • Rezazadeh, Javad Engagement and Second Partner Interaction [Volume 4, Issue 14, 2024, Pages 118-157]
  • Rostami, Vahab The Effect of Unexpected Audit Fees on Financial Reporting Quality [Volume 2, Issue 8, 2022, Pages 146-162]

S

  • Safari, Fatemeh Explaining the pattern of audit report on investor behavior with emphasis on behavioral biases [(Articles in Press)]
  • Safari Gerayli, Mehdi Providing a Framework for Auditors' Analytical Thinking Patterns: Theme Analysis Approach and Systematic Representation Modeling [Volume 3, Issue 11, 2023, Pages 102-131]
  • Safarzadeh, Mohammad Hosein The Effect of Public Interest Commitment and Independence Commitment on the Ethical Judgment: Differences among Practitioners and Graduate Students [Volume 2, Issue 6, 2022, Pages 8-32]
  • Safarzadeh, Mohammad hossein Investigation the Relationshio between Audit Report Lag and Future Stock Price Crash Risk and the Effect of Internal Audit Performance on It [Volume 1, Issue 2, 2021, Pages 36-54]
  • SAFARZADEH, MOHAMMAD HOSEIN Client industry characteristics and auditor changes [Volume 3, Issue 10, 2023, Pages 8-27]
  • SAFARZADEH, MOHAMMAD HOSEIN Investigating the relationship between organizational learning and job satisfaction of auditing trainees [Volume 4, Issue 14, 2024, Pages 8-33]
  • Sajadi, Hossein The Effect of Gender Diversity in Audit Committee on Performance [Volume 2, Issue 7, 2022, Pages 50-78]
  • Sedaghatparast, Eldar The impact of information complexity on audit failures from corporate fraud [Volume 1, Issue 1, 2021, Pages 34-55]
  • Shahbazi, Ali The Association between Audit Committee Internal Audit Oversight and Internal Audit Activities [Volume 3, Issue 11, 2023, Pages 132-162]
  • Shams Bidhendi, Mohammad Reza Shams Bidhendi The Relationship Between Auditors’ Organizational Personality and Social Capital of Audit Firms [(Articles in Press)]
  • Shekarkhah, Javad COSO in the Cyber Age and Auditing cyber risks [Volume 4, Issue 14, 2024, Pages 158-154]
  • Soltanian, Maryam A Framework for Identifying Key Drivers Affecting the Future of Auditing with a Focus on Industry 4.0 Technologies [Volume 3, Issue 12, 2023, Pages 8-37]

T

  • Taftiyan, Akram The Effect of Ceo Power on Tax Avoidance With the Moderating Role of the Audit Committee Quality [Volume 2, Issue 8, 2022, Pages 116-144]
  • Taheri, Mandana Investigating the Relationship between CEO Narcissism and Social Responsibility: The Moderating Role of Internal Audit [Volume 3, Issue 9, 2023, Pages 72-90]
  • Tariverdi, Farzad The achievement of International Financial Reporting Standards (IFRS) achieve the ethical goals in the ethics and professional conduct of certified public accountants in Iran, from the perspective of ethical schools (structuralist and poststructuralist) [Volume 1, Issue 4, 2021, Pages 120-145]
  • Tasaddi Kari, Mohammad Javad Comparison of Organizational and Audit Institutions' Views on Determining the Factors Affecting Audit Fees Using Fuzzy Logic [Volume 1, Issue 1, 2021, Pages 72-89]
  • Torkani, Shahla Ownership Stakes and Remuneration in Merged Audit Firms [Volume 4, Issue 13, 2024, Pages 116-139]

V

  • VadiZadeh, Kazem The role of fraud prevention of internal controls and Internal audit unit [Volume 2, Issue 5, 2022, Pages 8-55]
  • Vakilifard, Hamidreza The role of Auditors Narcissism on Acceptable Opinion Auditors [Volume 3, Issue 11, 2023, Pages 64-81]
  • Vatankhah, Faramarz The Effect of Gender Diversity in Audit Committee on Performance [Volume 2, Issue 7, 2022, Pages 50-78]

Y

  • Yamrali, Oktay Identifying and Ranking of Marketing Techniques for Audit Firms in Iran [Volume 3, Issue 12, 2023, Pages 38-65]
  • Yazdani, Shohreh Explaining the Effective Factors on the Size of the Audit Institutions of the Iranian association of Certified Public Accountants [Volume 1, Issue 1, 2021, Pages 90-113]
  • Yazdifar, Hassan The effect of Social Responsibility Disclosure on Audit Risk [Volume 1, Issue 1, 2021, Pages 10-33]
  • Yunes Hama, Bestun Analysis the relationship between Audit Fees & Audit Risk considering Restatement and Financial Distress [Volume 2, Issue 6, 2022, Pages 82-111]

Z

  • Zarei, Hamid The effect of Social Responsibility Disclosure on Audit Risk [Volume 1, Issue 1, 2021, Pages 10-33]
  • Zarei, Hamid Investigating the Moderating Impact of the Audit Clients' Importance on the Relationship between Change of auditor's opinion and Partner-Level Turnover [Volume 2, Issue 5, 2022, Pages 70-98]
  • Zarifrad, Sirous The Effect of transformational leadership on the process of creation, transfer, application and maintenance of auditors' knowledge and their mutual effects on auditors' judgment [Volume 4, Issue 14, 2024, Pages 34-55]
  • Zendehdel, Nabi Providing a Framework for Auditors' Analytical Thinking Patterns: Theme Analysis Approach and Systematic Representation Modeling [Volume 3, Issue 11, 2023, Pages 102-131]
  • Zholanezhad, Fatemeh Investigating the role of formal accountants ethics in social responsibility of companies based on the theory of political economy [Volume 2, Issue 6, 2022, Pages 34-54]