List of Articles Open Access Article Abstract Page Full-Text 1 - Bilateral relationship between level of mandatory disclosure and market-based performance in the firms listed on the Tehran Stock Exchange Akram Taftiyan 10.71965/aft.2024.1185828 Open Access Article Abstract Page Full-Text 2 - The impact of audit quality on the relationship between earnings management and financial performance of companies during the COVID-19 pandemic Maryam Davarzani Malektaj Maleki Oskouei Mohammad Hassani 10.71965/aft.2024.1185077 Open Access Article Abstract Page Full-Text 3 - Behavioral model of profit management based on environmental factors and implicit knowledge of managers Abas Alizadeh ْAsgar Pakmaram Saeid Jabbarzadeh Kangarluei Jamal Bahrisales 10.71965/aft.2024.1185700 Open Access Article Abstract Page Full-Text 4 - The audit committee effectiveness and the firm operational efficiency: ownership structures as a moderator Allah Karam Salehi Mosa Mahmoudi Ehsan Fathi Skandar Mousa Bagheri Kahkesh 10.71965/aft.2024.1127325 Open Access Article Abstract Page Full-Text 5 - Investigating the effect of board gender diversity on the relationship between managers' overconfidence and corporate financing in companies listed on the Tehran Stock Exchange Farshid Ahmadi Farsani Parvaneh Torabi Dehkordi 10.71965/aft.2024.1189553