List of Articles Management ability Open Access Article Abstract Page Full-Text 1 - The Effect of Fraud Factors on Earnings Management Based on the Diamond Model Ghasem Ghasemi 10.71907/sebaa.2025.1131198272 Open Access Article Abstract Page Full-Text 2 - The Impact of Management Ability on Accounting Conservatism Considering the Moderating Role of Institutional Shareholders and Board Independence Akbar Valizadeh Oghani Amir Ata Alizadeh Maryam Erfan Esfanjani 10.71907/sebaa.2025.12281202333