فراالگوی ارزیابی ریسک تقلب در حسابرسی: رویکردی کیفی مبتنی بر نظریه داده‌بنیاد

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Jamshidi, R., Barzegar, B., & Mohseni, A. (2023b). Explaining and Validating the Factors Affecting the Tax Audit Quality Improvement Model. Financial Economics, 17(64), 45-74. https://doi.org/10.30495/fed.2023.705591

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Khalili Somarin, F., Khalilpour, M., & Ramezani, J. (2021). Ranking of internal and external factors affecting fraudulent financial reporting using a hierarchical analysis process. Financial Economy, 15(55), 231-246. https://journals.iau.ir/article_686774.html

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Khoshkholgh, I., & Talebnia, G. (2021). Explaining the effect of financial reporting concepts on the level of risk disclosure in annual financial reporting in companies listed on the Tehran Stock Exchange. Investment Knowledge, 10(38), 455-473. http://www.jik-ifea.ir/article_17534.html

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Lalbar, A., Rostami, M., & Darjati, A. (2026). Fraud in Financial Statements and the Moderating Role of the Audit Committee: Fuzzy Analytical Hierarchy Process (FAHP) and Hexagon Model. Management Accounting and Auditing Knowledge, 15(60), 71-87. https://doi.org/10.22034/jmaak.2026.23979

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Majd, A., Chaharmahali, S., Kohandel, M., & Nourollahzadeh, N. (2024). Presenting a Model for Identifying Fraud in Financial Statements Based on Psychological Components Through Grounded Theory and Meta-Synthesis. Investment Knowledge, 15(57), 351-380. https://doi.org/10.30495/jik.2024.70029.4106

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Mirhosseini, M., Moein al-Din, M., Heirani, F., & Hataminasab, S. H. (2022). Assessing the safe behavior of accountants through the design of a professional ethics model for accountants. Occupational Health and Health Promotion, 6(2), 194-207. http://ohhp.ssu.ac.ir/article-1-331-fa.html

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Nemati Koshteli, R., Jafari, S. M., Sarraf, M., & Hamidian, M. (2020). The impact of auditors' cognitive styles on fraud risk assessment (Testing Gregorc's energy theory). Value and Behavioral Accounting(9), 1-33. https://aapc.khu.ac.ir/article-1-718-fa.html

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