List of Articles Open Access Article Abstract Page Full-Text 1 - Professional Ethics of Auditors and Interests of Companies in the form of Dynamic Games Theory(Emphasis on Moral Hazard) Seyede Sahar Abdollahzadeh Kaveh Azinfar Reza Fallah Iman Dadashi Open Access Article Abstract Page Full-Text 2 - Mechanism of impulse effects of oil price, macroeconomic factors and political effects of embargo on energy market, unemployment, budget deficit and business cycles of the country mohammad taghizadeh marjan damankeshideh hooshang momeni majed afshari rad Open Access Article Abstract Page Full-Text 3 - Design and validation of taxpayer selection model in risk-based audit in value added tax system in high risk companies. ardeshir bovard Negar Khosravipoo, ali esmaelzadeh mogharri Farzaneh Heydarpour Open Access Article Abstract Page Full-Text 4 - The relationship between stock liquidity and real earnings management with the moderating role of institutional ownership Yassaman Khalili Atefeh Hajiyan Berenjanstki Open Access Article Abstract Page Full-Text 5 - Presenting the application model of blockchain technology and business performance management from the perspective of corporate governance sara yousefzadeh فریدون رهنمای رودپشتی hosein badeei masoud gholamzadeh Open Access Article Abstract Page Full-Text 6 - Presenting the proposed model of auditing with the structure of professional skepticism based on the theory of mentality and attitude Bahareh Banitalebi Dehkordi Open Access Article Abstract Page Full-Text 7 - An Empirical Investigation the Role of Management Accountants and Management Accounting Systems on the relationship between Differentiation Strategy and Exploratory Innovation Mohsen Imeni Seyyed Mohammad Moshashaei Open Access Article Abstract Page Full-Text 8 - Identifying the drivers of transformation in management accounting morteza barzegar غلامرضا کردستانی Mohammad Hossein ghaemi روح الله بیات Open Access Article Abstract Page Full-Text 9 - Investigating the mediating effect of environmental management accounting on the relationship between top management commitment and environmental performance, considering the moderating role of risk management Mohammadreza Fasihi Harandi Amirhossein Taebi Noghondari Mehdi Baharmoghaddam Hadith Zainali Open Access Article Abstract Page Full-Text 10 - Investigating the effect of investment in information technology on financial performance and productivity in the supply chain of the construction industry in the recession amir mohtasham, , taghi torabi , reza radfar mohammadereza motadel, nazanin pilehvari,