List of Articles Open Access Article Abstract Page Full-Text 1 - Examining the Effect of the Type of Audit Report on Investors' Behavior Fatemeh Safari Fereydun Rahnama Roodposhti Hamdreza Vakilifard Ghodratollah Talebnia Open Access Article Abstract Page Full-Text 2 - The Speed of Capital Structure Adjustment: An Empirical Test of Companies' Behavior in Periods of Credit Expansion and Contraction Mehdi Maranjory Marzieh Rezaeirad Open Access Article Abstract Page Full-Text 3 - Organizational capital and company auditor selection Mohsen Khaniyan Reza Gholamijamkarani Open Access Article Abstract Page Full-Text 4 - Investigating the Effect of Auditors' Professional Judgment on Audit Quality with the Mediating Role of Auditors' Professional Resilience Mojtaba PourMazaheri Ali Khozain Mansour Garkaz AliReza Matoufi Open Access Article Abstract Page Full-Text 5 - The statistics of indicators for monitoring the effectiveness and efficiency of internal audit in municipalities Mahdi Filsaraei Mohammad Mahdi Ghomian Alireza Angizeh Open Access Article Abstract Page Full-Text 6 - The Interactive Effect of Business Strategy on the Relationship Between Managerial Ability, Financial Constraints, Cash Holding Value, and Capital Structure Adjustment speed Majid Sharifiyan Mehrdad Panahi Dorcheh Leila Safdariyan