List of Articles Open Access Article Abstract Page Full-Text 1 - The Role of Information Disclosure Quality on the Relationship Between Economic Policy Uncertainty and Stock Liquidity roya darabi Sara Naseri nasab Open Access Article Abstract Page Full-Text 2 - Philosophical Approach of Phenomenology in Accounting Research Abolfazl Soleimani Mahdieh Shokrian Berenjestanaki Open Access Article Abstract Page Full-Text 3 - Fraud from different hexagons and its effect on the timeliness of accounting financial reporting seyed Hossein Ahmadi Langari ali Khozein Alireza Matoufi Mansour Garkaz Open Access Article Abstract Page Full-Text 4 - The effect of the corporate governance system on the specific risk of stock fluctuations based on the asset pricing model: Evidence from linear and non-linear regression. fatemeh zholanezhad Raheleh Amirkhani Open Access Article Abstract Page Full-Text 5 - Investigating the impact of the Covid-19 disclosure on the relationship between corporate governance and audit quality in companies listed on the Tehran Stock Exchange drzhajiha@gmail.com hajiha Mahdi Tahaghoghi Haj Ghorbani Open Access Article Abstract Page Full-Text 6 - Abnormal accruals and its relationship with profit forecasting error with emphasis on management ability Akbar Valizadeh Oghani Elham Abdolrahimi Open Access Article Abstract Page Full-Text 7 - The relationship between corporate governance mechanisms and accounting conservatism: The moderating role of audit quality Rahman Doostian Omid Farhad Touski