List of Articles Open Access Article Abstract Page Full-Text 1 - The moderating role of institutional ownership on the role of CEO overconfidence on future firm risk وحید اسکو Reza Daghani majid moradi Open Access Article Abstract Page Full-Text 2 - Capabilities Artificial Intelligence in Accounting: Analysis of its Consequences masoud taherinia abdollah saedi Open Access Article Abstract Page Full-Text 3 - The Effect of the Style of Leading on Job Burnout and Resignation of the Auditor, with Considering the Mediating Role of Job Satisfaction Seyed Morteza Mousavi Nezhad Amin Nazemi نویدرضا نمازی Open Access Article Abstract Page Full-Text 4 - Modeling the Treasury Accounting System in Good Governance with an interpretive approach Marziye Aqajani Gholamreza Kordestani Mahdi Beshkooh Kumars Biglar Open Access Article Abstract Page Full-Text 5 - The Effect of Firm Performance on Relationship between Earnings Management and Investment Efficiency Sabrina Boodaghian Abdolali Jalali Parvin Sadri Open Access Article Abstract Page Full-Text 6 - Presenting a model to determine the influence of auditors' behavioral components on the type of their comments in audit reports by relying on artificial intelligence technology parvin karimi ََAmirreza Keyghobadi Seifollah Tabrizi Koohikhili Open Access Article Abstract Page Full-Text 7 - Presenting a causal model to investigate the factors determining moral behavior by fuzzy dimtel method Majid Pakdel زهرا پورزمانی Open Access Article Abstract Page Full-Text 8 - Factors affecting the degree of convergence of accountants' ability with management accounting qualification framework Farid Sheikh Baghery Ahmad Yaghoobnezhad Open Access Article Abstract Page Full-Text 9 - The Impact of Financial Statement Complexity on Stock Return:A Study Empirical In Tehran Stock Exchange mohammad sayrani Zohier Morady Hadis Javanmard Open Access Article Abstract Page Full-Text 10 - Presenting an interpretative structural model of factors affecting tax compliance improvement using the Grounded theory method mehdi khedri habib piri reza sotudeh Open Access Article Abstract Page Full-Text 11 - The role of job passion on the relationship between auditors' professional ethics and job performance and knowledge sharing nazanin bashirimanesh Zohreh Arefmanesh ali babaei sanjdari