List of Articles Open Access Article Abstract Page Full-Text 1 - Examining individual and cognitive factors influencing unethical behavior intentions: evidence from accounting students Fahime Ebrahimi 10.71965/aft.2025.1216008 Open Access Article Abstract Page Full-Text 2 - Evaluating the impact of the categories of the forward-looking risk disclosure in the company's annual reports pattern Fatemeh Mansouri Mohammad Abadi Akram Taftiyan Mahmoud Moeinadin 10.71965/aft.2025.1206487 Open Access Article Abstract Page Full-Text 3 - The moderating role of firm size in the relationship between the disclosure of KAMs and audit report lag Abolfazl Salehi Maryam Emamimibody 10.71965/aft.2025.1209849