List of Articles Open Access Article Abstract Page Full-Text 1 - Proposing a Network Data Envelopment Analysis (NDEA) Model for Evaluating Information Efficiency of Reporting Entities Safdar Alipour esfandyar malekian Hossein Fakhari 10.30495/faar.2022.693668 Open Access Article Abstract Page Full-Text 2 - The Effect of Personality Type and Professional ethics on Auditors' Ability to Detect Fraud Using the Theory of Planned Behavior by theRole of Professional Skepticism Leyla Alizadegan Mahmoud SamadiLargani Mohsen Imeni 10.30495/faar.2022.693669 Open Access Article Abstract Page Full-Text 3 - Firm Risk Management and Firm Performance by the Role of Competitive Advantage and Financial Literacy Zohreh Arefmanesh Zohreh Arefmanesh Hamed Shokohi 10.30495/faar.2022.693670 Open Access Article Abstract Page Full-Text 4 - Predicting Information Quality Ranking with Factor Analysis and Artificial Intelligence Approach Akram Karimi Roya Darabi Mohammadreza Poor Fakharan Hossein Moghadam 10.30495/faar.2022.693671 Open Access Article Abstract Page Full-Text 5 - The Relationship between Policy Uncertainty and Accounting for Encrypted Financial Assets Yazdan Gudarzi Farahani Babak Esmaeili Omidali Adeli 10.30495/faar.2022.693672 Open Access Article Abstract Page Full-Text 6 - The Effect of Cultural Factors on Cost Stickiness Sadegh Hamehkhani Ramazanali Royaei 10.30495/faar.2022.693673 Open Access Article Abstract Page Full-Text 7 - Relationship between Management Profit Forecasting Error and Adjustment of Profit Forecast with Corporate Accruals Alireza Rahimi Aref Foroughi Majid Azadi 10.30495/faar.2022.693674 Open Access Article Abstract Page Full-Text 8 - The Effect of the Quality of the Enterprise Risk Management System and the Characteristics of the Audit Committee on the Reputation of Companies Yaghoob Daneshi ali Esmaeelzadeh 10.30495/faar.2022.693675 Open Access Article Abstract Page Full-Text 9 - The Effect of Passive Institutional Ownership Focus, CEO Tenure and Product Market Competition on the Relationship between Distracted Passive Institutional Investors and Firms Transparency Ali Badiee Nezhad Afsaneh Tavangar 10.30495/faar.2022.693676 Open Access Article Abstract Page Full-Text 10 - Integrated Multi-Objective and Econometrics Model for Stock Portfolio Optimization Abbas KhadempourArani Amirreza Keyghobadi Mehdi MadanchiZaj Gholamreza Zomorodian 10.30495/faar.2022.693677