List of Articles Open Access Article Abstract Page Full-Text 1 - Interpretive structural modeling of factors affecting the extension of the auditor's contract Yones Amjadian Mojgan SAFA Seyyed Abbas Borhani Reza Gholami Jamkarani Open Access Article Abstract Page Full-Text 2 - pathology of internal audit processes in the environment of specific internal controls of industrial organizations. Abdolrahman Abbasifar Seyede Atefe Hoseini Mohammad Mahmoodi Open Access Article Abstract Page Full-Text 3 - Phenomenological Process of Auditors' Perceptual Bias by Strategic Reference Points Matrix sohbat salahvarzi علی نعمتی Seyyed Abbas Borhani Hossein Shirazi Open Access Article Abstract Page Full-Text 4 - The effect of dimensions of ethical decision-making models on auditors' professional commitment Neda Hejazi farahmand آزیتا جهانشاد Open Access Article Abstract Page Full-Text 5 - Identification and Prioritizing the Causal and Contextual Indicators of the Maturity of Critical Accounting Theory and the Quality of Social Benefits seyyed hossein Nourhosseini Niyaki mahdi meshki miavaghi Soghra barari nokashti Open Access Article Abstract Page Full-Text 6 - The relationship between personality types of internal auditors and the detection of financial fraud with regard to the moderating role of internal auditors' performance effectiveness. Ali Madresedost rahmatolah azad Shahram Chahrmahali Open Access Article Abstract Page Full-Text 7 - The pattern of increasing the quality of decision-making according to the digital accounting system Masoud Saljoghi Mehdi Dasineh حجت الله سالاری علی امیری Open Access Article Abstract Page Full-Text 8 - The Impact Of Revaluation On Stock Price Decline Risk: The Role Of Financial Competence mostafa ghanad Faezeh Tashakorirabian Reza Haghdoust Open Access Article Abstract Page Full-Text 9 - The relationship between the strategic approach of entrepreneurship and the new venture performance of small and medium exporting companies in Tehran province through the variable of opportunity recognition زهرا هوشمند mohammad sajad taghizadeh delnavaz haghighi