List of Articles Open Access Article Abstract Page Full-Text 1 - Operating Cash Flow Manipulation and Auditor's Opinion: The Moderator Role of Internal Control and Audit Firms Ranking Mostafa Ezadpour Ali Mohammad Kordi Fatemeh Tavousi Zahra Heydari Sureshjani 10.30495/jdaa.2023.705524 Open Access Article Abstract Page Full-Text 2 - The Relationship between Managers' Efficiency in Creating Operational Cash Flows on Real Earnings Management Mohaddese Abedini Bahman Banimahd Mehdi Moradzadehfard Azam Shokri Cheshmehsabzi 10.30495/jdaa.2023.705525 Open Access Article Abstract Page Full-Text 3 - Managerial Efficiency, Adjustment Delay Stock Price and Stock Price Informational Efficiency mahdi filsaraei 10.30495/jdaa.2023.705526 Open Access Article Abstract Page Full-Text 4 - The Effect of CEO's Power and Financial Knowledge on the Relation between Enterprise Risk and the Firm’s Performance Mohammad Amri-Asrami Fatemeh Jalali Fahimeh KazemiHaji 10.30495/jdaa.2023.705527 Open Access Article Abstract Page Full-Text 5 - Artificial Intelligence and Ethical Decision-Making in Accounting and Auditing: Analysis of Related Challenges Yashar Azarsaeed Shoeyb Rostami 10.30495/jdaa.2023.705528 Open Access Article Abstract Page Full-Text 6 - The Effect of the Auditor Attributes and Board of Directors Structure on the Possibility of Fraudulent Financial Statements of Commercial Companies Kasra Barzegar abbaspour Hossein Eslami Mofid Abadi Marzieh Ebrahimi Shaghaghi 10.30495/jdaa.2023.705530