List of Articles Open Access Article Abstract Page Full-Text 1 - Identifying the weaknesses of implementing internal controls in educational institutions: roots and consequences mohsen farahmand محمد محمودی Amir reza keyghobadi Open Access Article Abstract Page Full-Text 2 - A comparative study of the road map for the adoption and application of international financial reporting standards and a meta-analysis of economic, social and political effects and consequences سیدمصطفی حسن زاده دیوا Ghasem Blue Mohammad Marfou Open Access Article Abstract Page Full-Text 3 - Investigating factors affecting auditor selection using machine learning algorithms Yahya Kamyabi Atefeh Fazel Dehkordi Open Access Article Abstract Page Full-Text 4 - A Comparative Study of the Information Content of Earnings with Regard to Changes in Accounting Standards 1 and 2 Hashem Valipour Parvaneh Motie Hossein Taghipour Open Access Article Abstract Page Full-Text 5 - A model to detect financial frauds based on the personality types of internal auditors Ali Madresedoust Rahmatolah Azad shahram chaharmahali Open Access Article Abstract Page Full-Text 6 - Assessing the Effects of Financial Shocks on the Banking and Construction Industry and Its Implications for Accounting: A Stochastic Dynamic General Equilibrium Approach ali tabakh سید یوسف احدی سرکانی Mehdi Fathabadi Open Access Article Abstract Page Full-Text 7 - Product market competition and firm financial performance: The mediating role of capital structure and the moderating role of firm size Mahdieh Kamran Samaneh Agha Kazem Shirazi Maryam Dalir Zahan 10.71608/faar.2025.1201857 Open Access Article Abstract Page Full-Text 8 - The Role of Net Profit Margin, Leverage Ratio, and Tax Planning in Earnings Management: (Empirical Evidence from the Iranian Capital Market) shahnaz Mashayekh Samira Movaffagh Open Access Article Abstract Page Full-Text 9 - The Power of Financial Reporting Quality and Audit Quality in Optimizing Fraud Detection Models Abbas Kolivand Mohammad Hassani Mehran Matinfard Open Access Article Abstract Page Full-Text 10 - The Effect of Investment in Banking Stocks on Disclosure Quality and Investment Efficiency in Listed Companies at Tehran Stock Exchange Masoud Taherinia Fatemeh Papi Open Access Article Abstract Page Full-Text 11 - Evaluating the effects of price competition pressure in the audit services market and bargaining power on audit fees seyed abbas borhani