List of Articles Open Access Article Abstract Page Full-Text 1 - Examining the Impact of Audit Firm Characteristics on Audit Quality: A Meta-Analysis Approach Mohammad Javad Zare Bahnamiri Fatemeh Talkhabi Maryam Erfani Open Access Article Abstract Page Full-Text 2 - Identification of Non-Fragile Variables of Accruals Based on Non-Linear Bayesian Approaches in the Iranian Capital Market Azam Rezaian Joybari Jomadoordi gorganli davaji Majid Ashrafi Ali Khamaki Open Access Article Abstract Page Full-Text 3 - providing a model for measuring the readiness of Iranian private banks to internationalize Ali Ketabchi MirFeiz Fallah Shams Seyed Kazem Chavoshi Open Access Article Abstract Page Full-Text 4 - Examining the relationship between digital currency price fluctuations with stock index, stock liquidity and stock trading volume Mohammad Reza Rajaei Maryam Emamimibody Open Access Article Abstract Page Full-Text 5 - The Relationship Between Related Party Transactions with Restatement of Financial Statements with regard to the Role of Board Independence Ghazaleh Saifi Roya Darabi Open Access Article Abstract Page Full-Text 6 - Investigating the Relationship between Tax Avoidance and Investment Efficiency Considering Managerial Ability of Companies Listed on the Iraqi Stock Exchange Sura Rabah Awad Masood Fooladi Layth Noaman Hassoon Saeid Sharifi Maryam Farhadi Open Access Article Abstract Page Full-Text 7 - Designing and explaining the fuzzy model for evaluating the performance of Venture Capital with an improvement approach Shahla Khanfari Pour Khanfari Nader Khedri Saeed Nasiri Mehdi Basirat Open Access Article Abstract Page Full-Text 8 - Analysis of Factors Affecting Financial Bankruptcy Using a Metasynthesis Approach Ali Lalbar Maryam Sharifnezhad Maryam Asadi