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      • Open Access Article

        1 - Investigate the impact of Auditors ethical on the discovery of manipulated financial data
           
        Flexibility in accounting an opportunity for the company that through the manipulation of financial information، have some abuses to cover their actual financial swing. Therefore، the aim of this study is investigate the impact of Auditors ethical on the discovery of ma More
        Flexibility in accounting an opportunity for the company that through the manipulation of financial information، have some abuses to cover their actual financial swing. Therefore، the aim of this study is investigate the impact of Auditors ethical on the discovery of manipulated financial data. For this purpose the indicators information of independence، integrity، impartiality and ethical rules on how the ethics of auditors، by means of questionnaires from the auditors and CPAs were collected and analyzed. Inferential tests results of mean and confirmatory factor analysis of structural equation showed that Auditor's ability to detect manipulated of financial information is impacted by Ethical rules of auditing، independence، impartiality and integrity and ethical aspects of the audit considerably. So that the integrity and impartiality of auditors were determined as the most important factor discovered by manipulating financial data. Manuscript profile
      • Open Access Article

        2 - Design, Construction and Psychometric Questionnaire Multiple Intelligences in Handball
        Mohammad Reza Shahabi Kaseb Fatemeh Cheshomi Zahra Estiri Mohammad Reza Mohammadi Rasool Zeidabadi
        The aim of the current study was, development of psychometric Questionnaire Multiple Intelligences from Gardner (2002) in handball. First, by studying the literature in the field of handball and interviews with experts in the field, questions were designed that the best More
        The aim of the current study was, development of psychometric Questionnaire Multiple Intelligences from Gardner (2002) in handball. First, by studying the literature in the field of handball and interviews with experts in the field, questions were designed that the best questions are selected from the initial questionnaire (188 items) was constructed. Specialists the face and content validity, of the questionnaire was sent to 10 motor behavior’s Specialists and handball’s experts that face and content validity of the questionnaire was confirmed (CVR= 0/99, CVI=0/89). Factor analysis based on structural equations was used for validation of structure of questionnaire and Cronbach alpha coefficient was used to assess internal consistency of questionnaire. Results showed four component model includes Bodily/ kinesthetic, visual/ spatial, mathematical / logical and emotional intelligence with 37 questions had acceptable fit index (RMSEA = 0.06, CFI = 0.92, TLI = 0.91), internal consistency were reported and verified also with using Cronbach’s alpha 0/90. Manuscript profile