List of Articles Professional Skepticism

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  1 - A Study of the Role of Accountants’ Ethics and Audit Quality on Auditors’ Professional Skepticism:Testing Moral Theories
  Sharzad Seraj Roya Darabi
  10.71907/sebaa.2023.2307-1116
• Open Access Article
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  2 - The Effect of Ethical Climate at the Top of the Organization and Professional Skepticism on the Judgment of Fraud Risk Among Internal Auditors
  Ghazale Seifi Roya Darabi Ahmad Heshmati
  10.71907/sebba.2024.2312-1148
• Open Access Article
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  3 - Investigating the Effect of Cognitive Styles on Auditors'Ability to Detect Fraud
  Nahid Rezaei زهرا دیانتی دیلمی Reza Gholami Jamkarani Fraydoon Rahnamay Roodposhty
  DOI: 10.30495/FAAR.1403.1073213