List of Articles Open Access Article Abstract Page Full-Text 1 - designing the model of the effects of implementing Environmental Management Accounting and Environmental Strategy on the performance of companies by Grounded Theory محمد حسین ستایش ُُSayyed Amin Alamshah 10.71608/faar.2025.1092358 Open Access Article Abstract Page Full-Text 2 - The moderating effect of related parties’ transactions on the relation between auditor industry specialization with audit report lag اعظم ولی زاده لاریجانی 10.71608/faar.2025.1073470 Open Access Article Abstract Page Full-Text 3 - Identifying and ranking the factors preventing the implementation of new technologies in the accounting information system maryam sheikhi رضوان حجازی مجید زنجیردار 10.71608/faar.2025.1073193 Open Access Article Abstract Page Full-Text 4 - Investigating the Role of the Chief Audit Executive Gender on the Relationship Between the Internal Audit Quality and Firm Performance بیتا مشایخی Amrolahi Mohammad Reza 10.71608/faar.2025.1118970 Open Access Article Abstract Page Full-Text 5 - Assessing the effect of financial reporting tone and readability of financial statements on companies' value creation from the perspective of shareholders آرش به داش احسان رحمانی نیا رضا تهرانی علی اکبر چهارمحالی 10.71608/faar.2025.1073046 Open Access Article Abstract Page Full-Text 6 - Acceptance of CAAT and Internal Auditors' Performance: The Moderating Role of Team and Management Support shadi hasanzadeh fatemeh moradi delnia naderpour sara tarkeh 10.71608/faar.2025.1128083 Open Access Article Abstract Page Full-Text 7 - The public sector accounting system saeid balanejad خسرو فغانی ماکرانی jamadroudi gorganli 10.71608/faar.2025.1072887 Open Access Article Abstract Page Full-Text 8 - Success of the commander and inertia of the auditor's and the entrepreneur's personality: through structural equations Ghulam Abbas Ezzati Shalkoni Seyedah Mehbooba jafari ROYA DARABI 10.71608/faar.2025.1073436 Open Access Article Abstract Page Full-Text 9 - New model of financial reporting of Islamic banking in Iran in accordance with theories and basic concepts of accounting مرتضی درویشی رضا نظری مهدی Moradzadeh 10.71608/faar.2025.1071939 Open Access Article Abstract Page Full-Text 10 - Presenting the Financial Performance Evaluation model of Iranian Steel Companies Based on the Grounded Theory method Tahereh rezazadeh tekieh Mohammad Hossein Ranjbar Morteza Shafiee Faegh Ahmadi 10.71608/faar.2025.1073450