List of Articles Open Access Article Abstract Page Full-Text 1 - The Effect of Conditional and Unconditional Conservatism on the Level of Future Investment and Stock Value مهدی حقیقت شهرستانی محسن دستگیر افسانه سروش یار 10.30495/faar.2022.691684 20.1001.1.23830379.1401.14.53.1.1 Open Access Article Abstract Page Full-Text 2 - The Effect of Environmental Uncertainty on Earnings Persistence پگاه معتمدی ید اله تاری وردی 10.30495/faar.2022.691685 20.1001.1.23830379.1401.14.53.2.2 Open Access Article Abstract Page Full-Text 3 - The Effect of Management Forecast Quality on Investment Efficiency Considering the Role of Ownership Structure فاطمه دهقان امید پورحیدری احمد خدامی پور 10.30495/faar.2022.691686 20.1001.1.23830379.1401.14.53.3.3 Open Access Article Abstract Page Full-Text 4 - The Effects of International Professional Practices Framework on the Effectiveness of Internal Audit مجید تاجیک جلایری جواد رمضانی یحیی کامیابی 10.30495/faar.2022.691687 20.1001.1.23830379.1401.14.53.4.4 Open Access Article Abstract Page Full-Text 5 - Segment Report Patterning in Iranian Banking Sector سید علی اکبر میرعمادی جواد رضازاده بهروز خدارحمی 10.30495/faar.2022.691689 20.1001.1.23830379.1401.14.53.5.5 Open Access Article Abstract Page Full-Text 6 - Explaining the Appropriate Model of Investors Risk Power Based on Personality Characteristics سید پوریا میربزرگی محمود همت فر محمدحسن جنانی 10.30495/faar.2022.691690 20.1001.1.23830379.1401.14.53.6.6 Open Access Article Abstract Page Full-Text 7 - Assessing the Familiarity of Accounting Phd Students with Research Methodology in Iran یاسمن علی اصفهانی زهرا دیانتی دیلمی فاطمه صراف 10.30495/faar.2022.691691 20.1001.1.23830379.1401.14.53.7.7 Open Access Article Abstract Page Full-Text 8 - The Effect of Social Identity and Flexibility on Audit Quality with Emphasis on the Stress Role پرویز حق بین کیهان آزادی محمدرضا پورعلی لاکلایه محمود صمدی لرگانی 10.30495/faar.2022.691692 20.1001.1.23830379.1401.14.53.8.8 Open Access Article Abstract Page Full-Text 9 - Religiosity, Professional Ethics of Accountants and Financial Reporting Fraud اسماعیل خوشبخت امیرحسین تائبی نقندری حدیث زینلی 10.30495/faar.2022.691693 20.1001.1.23830379.1401.14.53.9.9 Open Access Article Abstract Page Full-Text 10 - Company Growth and Performance and Seasonal Profit Management Tests زهرا لشگری محمد مسگر 10.30495/faar.2022.691694 20.1001.1.23830379.1401.14.53.10.0