List of Articles حاکمیت شرکتی Open Access Article Abstract Page Full-Text 1 - The Effect of Corporate Governance, Profitability, and Firm Size on Firm Value with the Intervention of Intellectual Capital Abdolrasoul Rahmanian Koushkaki Arash Badyab 10.71907/sebaa.2023.2303-1093 Open Access Article Abstract Page Full-Text 2 - The Moderating Effect of Corporate Governance on the Relationship Between Independent Audit Quality and Tax Gap Mahnaz Norouzi Asl Balkanlou Hamzeh Didar Mehrdad Panahi Dorcheh 10.71907/sebba.2024.2308-1126 Open Access Article Abstract Page Full-Text 3 - The effect of psychological capital and moral courage on the effectiveness of internal audit Behnam Karamshahi Ahmadsadegh Soltaninejad Ebrahim Soltaninejad 10.71907/sebaa.2025.12071200506 Open Access Article Abstract Page Full-Text 4 - Identifying and Ranking the Components and Indicators of Auditor Accountability Based on Corporate Governance Hamed Achak Alireza Hirad عباسعلی حق پرست Reza Sotudeh 10.71907/sebaa.2025.1161203234