List of Articles Open Access Article Abstract Page Full-Text 1 - Culture and Ethical Decision-Making Components of Certified Public Accountants: The Mediating Role of Individual Risk-Taking Erfan Mohammad beigi Zohreh Aref Manesh mohammadmahdi Dehghani Ashkezari 10.30495/faar.2023.705553 Open Access Article Abstract Page Full-Text 2 - Identify and Rank the Impact of Accounting on Social Factors Rahman Bahramzehi Zohreh Hajiha Reza Sotoudeh 10.30495/faar.2023.705555 Open Access Article Abstract Page Full-Text 3 - Evaluating the Effect of Content of Inflation Accounting Information in Comparison with Historical Information in Designing Bankruptcy Prediction Models Based on Traditional and Meta-Innovative Approaches Naeemeh Jebelli Iman dadashi 10.30495/faar.2023.705557 Open Access Article Abstract Page Full-Text 4 - Activity-based Costing in Health Chain based on Human Resource Stimuli Using Fuzzy Technique Laleh Enayat Sarkhosh Gholamreza Farsad 10.30495/faar.2023.705558 Open Access Article Abstract Page Full-Text 5 - Ownership Structure, Political Uncertainty, and Asymmetric Cost Behavior SAEID EBRAHIMI Omid Faraji meysam arabzadeh Mostafa Ezadpur F. Mohammadrezaei 10.30495/faar.2023.705559 Open Access Article Abstract Page Full-Text 6 - Investigating the Relationship between VAT and Consistency of Procedure, Uniformity and Substance over Form of Accounting Information Sara Yousefzadeh Ghodratollah Talebnia Jalil Beytari 10.30495/faar.2023.705561 Open Access Article Abstract Page Full-Text 7 - The Effect of Ownership Management on the Ratio of Short and Long Term Debts rahmatollah azad Yaser Rastegari rad 10.30495/faar.2023.705562 Open Access Article Abstract Page Full-Text 8 - The Impact of Macroeconomic Indicators on Stock Returns Fluctuations Hadi Mahboubi Marjan Damankeshideh Houshang Momeni Shahriyar Nessabian 10.30495/faar.2023.705564 Open Access Article Abstract Page Full-Text 9 - Performance Quality, Stock Returns and Idiosyncratic Volatility Mohammad Amri-Asrami 10.30495/faar.2023.705565 Open Access Article Abstract Page Full-Text 10 - Decision Making and Policy Influenced by Audit Committee Recommendations and Characteristics Mostafa Heidari Haratemeh Vahid Araei 10.30495/faar.2023.705566