List of Articles Open Access Article Abstract Page Full-Text 1 - Correlation of Simultaneous Maintenance of Debt and Equity and Corporate Tax Avoidance Ahmad Fatahi Hasan Fatahi Nafchi Abdolreza Salehpour Open Access Article Abstract Page Full-Text 2 - The Effect of Financial Reporting Quality on the Relationship between Stock Price Crash Risk and Risk of litigation against the auditor Samaneh Honar Esmaeil Akhlaghi Yazdi Nezhad Open Access Article Abstract Page Full-Text 3 - The Impact of Political Communication on the Risk of Litigation Against the Auditor Taking into Account the Role of Audit Quality Zeinab Roknabadi Abdolkarim Moghaddam Open Access Article Abstract Page Full-Text 4 - Examining the Moderating Role of the Quality of Financial Audits and Sustainability Assurance on the Relationship between Environmental, Social, and Governance Factors and the Payment and Growth of Company Dividends: Evidence from Iran Anahita Zandi Fereydoon Rahnama Roodposhti Open Access Article Abstract Page Full-Text 5 - Investigating the Relationship between Audit Quality and Commercial Credit by Considering the Role of Owner's Internal Controls Roya Adeli Ehsan Sepehr Open Access Article Abstract Page Full-Text 6 - Design and Implementation of the GABC Model to Calculate the Cost of Outsourcing Services with Emphasis on Sustainability Concepts Zabihollah Khani Masoomabadi Ali Khosravi Naser Eghbali