List of articles (by subject) Role of Accounting & Auditing in Financial Discipline and Soundness Open Access Article Abstract Page Full-Text 1 - The auditor's opinion on the going concern and corporate bankruptcy by the moderating role of conservatism in companies listed on the Tehran Stock Exchange Shekoufeh Nekoueizadeh 10.71965/AFT.2023.783459 Open Access Article Abstract Page Full-Text 2 - The effect of managerial ability on the relationship between credit risk and liquidity risk with the probability of bank default Shokoufeh Etebar Shohre Ebrahimi 10.71965/AFT.2024.1120632 Open Access Article Abstract Page Full-Text 3 - The role of financial structure in the impact of dividend strategies on financial distress and discipline Mohammad Ebrahim Raei Ezabadi Roxana Farzanegi Mehrdad Bakhtiar Dehkordy 10.71965/aft.2025.1192062 Open Access Article Abstract Page Full-Text 4 - The effect of audit fees, audit quality and board ownership on tax aggressiveness in companies listed on the Tehran Stock Exchange Aliakbar Rajabi Hossein Hosseinzade Zahra Kordbacheharamboo 10.71965/aft.2025.1192650 Open Access Article Abstract Page Full-Text 5 - Identifying and ranking key factors affecting the provision of financial services Reza Shamgani Bahareh Banitalebi Dehkordi 10.71965/aft.2025.1202890
