List of Articles Open Access Article Abstract Page Full-Text 1 - Presenting a Fraud Prediction Model Based on Artificial Intelligence (Naïve Bayes) Ali Zarei Fereydoun Rahnamai Roudpashti Mohammad hamed khan mohammadi Hamidreza Kordlouie Open Access Article Abstract Page Full-Text 2 - A New Approach to Management Accounting: The Initial Loose-Joint Model, Complementary Theoretical Frameworks, and the Operational Model of Loose-Joint Based on Cognitive, Cultural, and Normative Elements Sina Shahidi Mohsen Amini Khouzani Azam Sarvi Meysam Arabzadeh Maryam Atarasadi Open Access Article Abstract Page Full-Text 3 - Corporate Controversies, Social Responsibility, and Market Performance Zeinab Mohsenbeigy Reza Golami-Jamkarani Mojgan Safa Open Access Article Abstract Page Full-Text 4 - The Impact of the Financial Crisis on Tax Avoidance Behaviors: The Mediating Role of Earnings Management in Companies Listed on the Iraqi Stock Exchange Saad Ali Abed Shuaib Masood Fooladi Sadeq Jaafar Kadhim Al Attabi Saeid Sharifi Maryam Farhadi Open Access Article Abstract Page Full-Text 5 - Investigating the Role of Personal and Professional Characteristics in the Emergence of Social Weakening in the Auditing Profession Hadiseh Darvish Mohsen Hashemi Gohar Open Access Article Abstract Page Full-Text 6 - Independent Auditors' Evaluation of Internal Audit Functions Khadijeh Khodabakhshi Parijan Ali Gerami