List of Articles Open Access Article Abstract Page Full-Text 1 - The Relationship Between Motivational Values and Compliance With the Code of Professional Conduct: Eviedence of Auditing Profession Sahar Seyfi Bahman Banimahd Maryam Gavara Samaneh Refahi Bakhsh 10.71907/sebaa.2025.5111213832 Open Access Article Abstract Page Full-Text 2 - The Impact of Civic Accounting on Enhancing Corporate Accountability to Stakeholders Mohammad Ali Parvishi Meysam Arabzadeh Mehdi Safari Gerayli Hasan Ghodrati 10.71907/sebaa.2025.5101213723 Open Access Article Abstract Page Full-Text 3 - Audit Failure Model with a Meta-Analysis Approach Omidali Khaledi Bahareh Banitalebi Dehkordi Hamid Reza Jafari Dehkordi 10.71907/sebaa.2025.4301212594 Open Access Article Abstract Page Full-Text 4 - Elucidating the Impact of Auditor Alertness on Audit Quality with Mediating Role of Emotional Intelligence Davood Jouzdani Mohammad Kashanipour Azar Moslemi Mohsen Koohi Nasrabadi 10.71907/sebaa.2025.12141201112 Open Access Article Abstract Page Full-Text 5 - The Effect of Auditors’ Self-Control on Audit Quality with the Moderating Role of Professional Ethics Sahar Ranjbar Alireza Farimani 10.71907/sebaa.2025.2101205398 Open Access Article Abstract Page Full-Text 6 - The Role of Earnings Management Practices as a Measure of Optimism about Future Returns in a Rational Decision-Making Model Elham Abdoli Khadijeh Khodabakhshi Parijan 10.71907/sebaa.2025.1291204323