List of articles (by subject) 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