List of Articles Open Access Article Abstract Page Full-Text 1 - The relationship between audit committee characteristics and abnormal audit fees with an emphasis on agency costs Younes Badavar Nahandi Sevda Abdollahi 10.71965/aft.2025.1193958 Open Access Article Abstract Page Full-Text 2 - The moderating role of CEO power in the relationship between capital structure and firm performance Hashem Kavianifard Alireza Mirzaei 10.71965/aft.2025.1193926 Open Access Article Abstract Page Full-Text 3 - Investigating the impact of environmental, social and governance factors on the company's financial performance with the moderating role of audit quality Roholla Baharloo 10.71965/aft.2025.1191949 Open Access Article Abstract Page Full-Text 4 - The impact of corporate digital transformation on audit efficiency considering the role of audit firm competence Anahita Zandi 10.71965/aft.2025.1194387 Open Access Article Abstract Page Full-Text 5 - Investigating earnings reduction and misclassification of costs in the income statement of companies listed on the Tehran Stock Exchange Ehsan Kermani Mohammad Kiamehr 10.71965/aft.2025.1190850 Open Access Article Abstract Page Full-Text 6 - Investigating the relationship between managing director's marital status and the efficiency of company capital allocation Shahrzad Seraj Mohammad Khoshnodan 10.71965/aft.2025.1128657