List of Articles Open Access Article Abstract Page Full-Text 1 - Investigating the Impact of Digitalization of Clients and the Expertise of Auditing Firms in the Digital Field on Audit Quality: Evidence from Iran Fereydoon Rahnama Roodposhti Anahita Zandi https://doi.org/10.82563/jetaaf.2023.14020620783243 Open Access Article Abstract Page Full-Text 2 - The Effect of Financial Reporting Readability on Debt Capacity of Firms listed in Tehran Stock Exchange Mohammad Imani Barandagh leyla rezaei milad rahimi https://doi.org/10.82563/JETAAF.2023.20231208783644 Open Access Article Abstract Page Full-Text 3 - Effects of Audit Quality on the Relationship Between Audit Committee Accounting Expertise and Forward-looking Disclosures Peyman Amini Mohammad Omid Akhgar Akhgar koorosh morovati https://doi.org/10.82563/JETAAF.2023.20231106783467 Open Access Article Abstract Page Full-Text 4 - The Effect of Business Risk Management on the Relationship between Operational Cash Transparency and Stock Price Crash Risk Farshid Ahmadi Farsani https://doi.org/10.82563/JETAAF.2023.20231111783498 Open Access Article Abstract Page Full-Text 5 - Reasons for Dysfunctional Audit Behavior in Implementing Business Processes Sahar Jabbari https://doi.org/10.82563/jetaaf.2023.20231127783581 Open Access Article Abstract Page Full-Text 6 - Do Real Options of Cash Holdings Matter? Evidence from Tehran Stock Exchange hassan nazari Mohammad taghi kabiri https://doi.org/10.82563/JETAAF.2023.20240101783790