List of Articles Open Access Article Abstract Page Full-Text 1 - The effect of traditional education approaches and big data method on academic achievement of accounting students Mohammad Namazi Zohre Raiessi 10.30495/faar.2023.707964 Open Access Article Abstract Page Full-Text 2 - Explaining the Pattern of Measuring the Environmental Uncertainty and Its Effect on the Fluctuation of Companies' Financial Characteristics sadegh yousefnezhad Farzaneh Heydarpoor 10.30495/faar.2023.707965 Open Access Article Abstract Page Full-Text 3 - Comparability of Accounting, Quality of Financial Reporting and Pricing Efficiency of Optional Accruals Farzaneh Nasirzadeh Seyed Mohsen Salehi Vaziri 10.30495/faar.2023.707967 Open Access Article Abstract Page Full-Text 4 - Managerial over Confidence, Corporate Social Responsibility Activities, Corporate Performance and Financial Constraints Mohadeseh Shaghaghi Shahnaz Mashayekh 10.30495/faar.2023.707968 Open Access Article Abstract Page Full-Text 5 - Application of Market Timing Theory and Nonlinear Relation of Revised Pecking Order Theory to Corporate Capital Structure Amin Heydari Mahmoud Hemmat far Mohammad Hassan Janani 10.30495/faar.2023.707969 Open Access Article Abstract Page Full-Text 6 - The Effect of Auditor Selection on the quality of Financial Reporting Mohammad Hosein Fatheh Elahe Bagheri Meysam Jafaripour 10.30495/faar.2023.707970 Open Access Article Abstract Page Full-Text 7 - Financial Status and Future Stock Price Crash Risk; The Importance of Firm’s Internal Control Quality Abolfazl Momeni Yanesari 10.30495/faar.2023.707971 Open Access Article Abstract Page Full-Text 8 - Internationalization with a Networking Approach Is an Efficient Approach in the Development of Food Industry Businesses mohamadreza parvazimoghadam davood samari 10.30495/faar.2023.707972 Open Access Article Abstract Page Full-Text 9 - Designing a Structural Model of Indigenous Factors Affecting Behavioral Management Accounting Farshid Yazdani Arefeh Mohaghegh Naghi Fazeli 10.30495/faar.2023.707973 Open Access Article Abstract Page Full-Text 10 - Strong Shareholder Rights, Internal Capital Allocation Efficiency, and the Moderating Role of Market Competition and External Financing Needs Fereshteh Feizabadi 10.30495/faar.2023.707974