List of Articles Open Access Article Abstract Page Full-Text 1 - The Use of Drawdown Beta in Decision-Making for Optimal Portfolio Formation by Managers on the Tehran Stock Exchange REZA HADDADZADEH ezatollah abbasian DOI: 10.30495/JDAA.1403.1183595 Open Access Article Abstract Page Full-Text 2 - The Effect Financial Leverage on Operational and Economic Performance: the Role of Firm's Free Cash Flow Mohammad Amri-Asrami Seyed Kazem Ebrahimi Sanaz Mehrpoya DOI: 10.30495/JDAA.1403.1079792 Open Access Article Abstract Page Full-Text 3 - Investigating the role of auditors' professional ethics in the impact of auditors' social capital on the strategy of interaction with client Mohammad Masoudi moghadam Ghodratollah Talebnia DOI: 10.30495/JDAA.1403.1136188 Open Access Article Abstract Page Full-Text 4 - The Impact of Factors under the Auditor's Control on the Supreme Audit Courtʼs Audit Quality amin akbari Ahmad Khodamipour omid Pourheidari DOI: 10.30495/JDAA.1403.1079862 Open Access Article Abstract Page Full-Text 5 - Investigating the effect of intellectual capital of auditors and its dimensions on the ranking of audit institutions Hossein Bakhshi Ehsan Rahmaninia Zahra Pourzamani آزیتا جهانشاد DOI: 10.30495/JDAA.1403.1183548 Open Access Article Abstract Page Full-Text 6 - The effect of financial leverage on the abnormality of accruals with an emphasis on profit management based on the goal of achieving profit thresholds حسن چناری Roya Darabi DOI: 10.30495/JDAA.1403.1079759 Open Access Article Abstract Page Full-Text 7 - The Effect of corporate social responsibility on financial performance, financial stability and financial inclusion maryam emamimibody Zynab Rahmanpour DOI: 10.30495/JDAA.1403.1079868