List of Articles Open Access Article Abstract Page Full-Text 1 - Analyzing of financial policy triggers on how the state budget is allocated Marzieh Afkharian Karmaleh Daneshfard Hajieh Rajabi Farjad Open Access Article Abstract Page Full-Text 2 - Constructing and Validating the Cultural Accounting Measurement Scale to Present a Local Model Elham Mansourinia Khosro Faghani Makerani Ghorbanali Aghaahmady Open Access Article Abstract Page Full-Text 3 - Explaining environmental Criteria in companies with a phenomenological approach (Case Study: Cement, Lime & Waste Industry) Roholla Baharloo Mahmoud Moeinadin Forogh Heyrani Open Access Article Abstract Page Full-Text 4 - Corporate Governance and Cultural Pluralism Hadiseh Darvish Bahman Banimahd Hashem Nikoomram F. Rahnamaie Roodposhti Open Access Article Abstract Page Full-Text 5 - The Effect of Accounting Information Quality on the Salience phenomenon Parvaneh Khaleghi Kasbi Mohammad Ali Aghaei Farzin Rezaei Open Access Article Abstract Page Full-Text 6 - Investigating the convergence of reflective and formative criteria of earnings quality in response to motivational components of managers Abdollah Hoseinzadeh Zohreh Hajiha S. Mahmoud Mousavi Shiri Hashem Nikoomaram Open Access Article Abstract Page Full-Text 7 - Effect of Stock Price Pressure on Management Earnings Forecasts Sina Kheradyar S. Mozaffar Mirbargkar Masoud Asadi Shaban Mohammadi Open Access Article Abstract Page Full-Text 8 - The Investigation on Effect of Concept Mapping in Learning of Management Accounting Somayeh Ghafari Ali Khozein Open Access Article Abstract Page Full-Text 9 - The Detection of Financial Statements Fraud According To Audit Report of Financial Statments Mehdi Rezaie Mahdi Nazemi Ardakani Alireza Naser Sadrabadi Open Access Article Abstract Page Full-Text 10 - Providing a model to reduce the cost of supply chain risk with a hybrid approach Fariba Salahi Open Access Article Abstract Page Full-Text 11 - Investigating the role of state ownership on the relationship tax avoidance and audit fees: The empirical test of the Deep Pocket Theory Rohollah Arab Mohammad Gholamrezapoor Narjes Amirnia Amir Emadodini Open Access Article Abstract Page Full-Text 12 - The Relationship between Ethical Ideology and CPAs Stress Rafik Baghoomian Hossein Rajabdoory Open Access Article Abstract Page Full-Text 13 - The Effect of Earnings Management on the Relationship Between Earnings Forecast Error and Accounting Conservatism Yaser Ahmadi Bahman Banimahd Ghodratollah Talebniya Zahra Pourzamani