List of Articles Open Access Article Abstract Page Full-Text 1 - Drivers of sub-line items in Iranian banks seyed amir safavi ghomi Maryam Khalili Iraqi حمیدرضا وکیلی فرد Open Access Article Abstract Page Full-Text 2 - Modeling the factors that determine the tone and readability of financial reporting based on the components of corporate governance مرتضی تشکری Hossein Badiei Roya Darabi Open Access Article Abstract Page Full-Text 3 - Identification and analysis of the importance matrix - the performance of management accounting indicators in small and medium-sized companies active in the automotive industry zohreh Ahmadi Reza Fallah hamidreza gholamnia roshan kaveh azinfar Open Access Article Abstract Page Full-Text 4 - Action Research on Fintech Development Drivers based on Strategic Management Accounting Functions Reza Pezeshkizadeh ali mahmoudi ahmad Kaab Omeir fariborz avazzadeh fath Open Access Article Abstract Page Full-Text 5 - Analyzing the role of sustainability reporting in improving the financial efficiency of companies Mohsen Mohtashamian hasan ghodrati jaber ghodratian Hosein Jabbari Open Access Article Abstract Page Full-Text 6 - Investigating the Relationship between the Role of Social Responsibilities and the Corporate Governance System in the Direction of Functional Transparency majid bagheri Mahmood Samadilorgani Mohammad Reza Pourali seyed fakhredin fakhrhoseini Open Access Article Abstract Page Full-Text 7 - Providing a framework for corporate governance with an Islamic-Iranian approach and explaining its function in corporate social responsibility accounting Teymour Jabbari javad ramezani مهدی خلیل پور Open Access Article Abstract Page Full-Text 8 - Modeling the prediction of financial distress: an approach based on survival analysis hasan mahmoudeyeh ahmad mohammadi مهدی زینالی Open Access Article Abstract Page Full-Text 9 - The effect of governance system on the relationship between financial reporting quality and financial corruption mohammad alizadeh سیدرسول معصومی اسفندیار ملکیان Open Access Article Abstract Page Full-Text 10 - Identifying and explaining factors affecting cost engineering of pharmaceutical distribution companies Hamid Torkashvand Ghodratolah Talebnia هاشم نیکومرام