List of Articles Open Access Article Abstract Page Full-Text 1 - Modeling the Decision Making of Investors with Financial Intelligence Based on Behavioral Biases Using the Grounded Method setareh moghadasi فرزانه حیدر پور Open Access Article Abstract Page Full-Text 2 - Earnings management, Audit fees and abnormal tone of language in managers' reports Mahdi saghafi AliAkbar Nonahal Nahr Azam Pouryousof Open Access Article Abstract Page Full-Text 3 - Evaluation of the comprehensive financial system of Tehran municipality Mahdi Piri Sagharloo Rezvan Hejazi Open Access Article Abstract Page Full-Text 4 - The effect of deviation from industry norms on audit fees with the moderating role of auditor characteristics Ebrahim Baramzadeh Seyed Ali Vaez Ghasem Rekabdar Open Access Article Abstract Page Full-Text 5 - The performance of corporate social responsibility based on strengths and weaknesses and the Profit and loss Items Classification Shifting: Opportunistic view versus ethical view kaveh parandin Yaser shirzadi Somayeh Hosseini Aghdaei Open Access Article Abstract Page Full-Text 6 - The Effect of Financial Corruption, Economic Freedom, Laws and Regulations and Transparency on the Profitability of Banks Accepted in the Capital Market of Iran azim zare mirfez fallah shams Gholamreza Zomorodian Open Access Article Abstract Page Full-Text 7 - Evaluating the role of the business environment on the possibility of financial statements fraud of listed companies of stock exchange Ali Amiri Mehdi Rad Mohammad Hussein Ranjar Hojjatallah Salari Open Access Article Abstract Page Full-Text 8 - Typology and Expansion of Shadow Accounting Theory in the Functions of Capital Market Companies Mostafa Majidi Yazdi, Hasan Valiyan Maryam Shahri محمدرضا عبدلی Open Access Article Abstract Page Full-Text 9 - Providing a framework for the development of auditors' mindfulness mojtaba karamian Abdolreza Mohseni mostafa ghasemi Open Access Article Abstract Page Full-Text 10 - The moderating effect of serial correlation of changes in operating cash flow on the relationship between operating cash flow and accruals Siavash Eftekharifar Majid Azimi Yancheshmeh Maryam Farhadi Mohsen Sadeqi