List of Articles حسابرسان Open Access Article Abstract Page Full-Text 1 - An Investigation of Consequentialism and Ethical Conscientiousness with Emphasis on Kant's Theory in the Society of Iranian Certified Accountants and its Impact on Adherence to Auditors' Professional Behavior sherly Nematolahi Mohamadreza Vatanparast Open Access Article Abstract Page Full-Text 2 - The Role of Auditors' Social and Professional Responsibility Insurance on Audit Risk and Audit Quality Using the Delphi Approach and Structural Equations Ali Khozain Open Access Article Abstract Page Full-Text 3 - The Effect of the organization's ethical care devices on alerting about financial corruption in audit Institutions Naser Eghbalifar ghodartallah talebnia hamedreza vakili fard Open Access Article Abstract Page Full-Text 4 - Educational Need Assessment and Investigating the Needed Skills of Independent Auditors, Financial Managers and Financial Analysts in Iran Based on Katz Model Saber Sheri Anaghiz Nezam Aldin Rahimeian Jamshid Salehi Sadaghiyani Abotaleb Khorasani Open Access Article Abstract Page Full-Text 5 - Identifying and Ranking Environmental Ethical Challenges of the Auditors of the Supreme Audit Court of the Islamic Republic of Iran Elaheh Sarhadi Abbasali Haghparast Reza Sotudeh Alireza Hirad