List of Articles حاکمیت شرکتی. Open Access Article Abstract Page Full-Text 1 - 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 2 - The moderating effect of corporate governance on the relationship between accrual earnings management and firm performance Zahra Farokh