List of Articles Governance System Open Access Article Abstract Page Full-Text 1 - Corporate Governance and Cultural Pluralism Hadiseh Darvish Bahman Banimahd Hashem Nikoomram F. Rahnamaie Roodposhti Open Access Article Abstract Page Full-Text 2 - The effect of Corporate Governance System Factors on Business unit Research and Development Expenses with emphasis on Economic Sanctions Conditions Mohammadreza Abbasi Astamal Akbar Abbaspour Open Access Article Abstract Page Full-Text 3 - Investigating the Relationship between Corporate Governance Mechanisms and Possibility of Financial Statement Fraud: Analytical Evidence of Capital Market Vahid Bekhradi Nasab Ali Khoshdel