List of articles (by subject) • Other research topics related to emerging technologies in accounting, auditing and finance 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 Open Access Article Abstract Page Full-Text 2 - Performance Evaluation of Different Districts of the Shiraz City Municipality Using DEA based on financial indicators Javad Gerami Majid Sajjadi Open Access Article Abstract Page Full-Text 3 - The effect of political connections and affiliation to business groups on changes in the cost of goods sold and the risk of financial turmoil mohammadreza khosheghbal Samira Zarei Khadijeh Khodabakhshi Parijan Open Access Article Abstract Page Full-Text 4 - The Role of Human Factors and Culture in the Upcoming Challenges in Safety with the Approach of Increasing Financial Productivity Saeed Seljooghi Somayeh Javadi Roghayeh javadi Open Access Article Abstract Page Full-Text 5 - 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