List of Articles Tax avoidance Open Access Article Abstract Page Full-Text 1 - The effect of implementing web-based financial reporting model on stock market and tax avoidance Sara Makvandi Bahareh Banitalebi Dehkordi Hamid Reza Jafari 10.71965/AFT.2024.783880 Open Access Article Abstract Page Full-Text 2 - Application of conflict of interest theory in explaining the role of government ownership in the relationship between unusual transactions with related parties and tax avoidance Sayed mahdi Hossaini harandi Mohsen Sadeghi Meysam forooghi Open Access Article Abstract Page Full-Text 3 - 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 4 - Earnings Management Model and Tax Avoidance by using Aggressive Tax Policy Strategies, Deferred Tax Asset and Deferred Tax Liability Vahid Tavasoli Yadollah Tariverdi Farzaneh Heidarpoor Open Access Article Abstract Page Full-Text 5 - The Impact of Cultural and Business Factors on Corporate Tax Avoidance Siamak Tayefeh Mohsen Dastgir Farzin Rezaii Saeed Ali Ahmadi Open Access Article Abstract Page Full-Text 6 - The Relationship between Tax Avoidance and Internal Control Weaknesses شکراله خواجوی غلامرضا رضایی لیلا فانی 10.30495/jdaa.2022.691736 Open Access Article Abstract Page Full-Text 7 - The Impact of the Financial Crisis on Tax Avoidance Behaviors: The Mediating Role of Earnings Management in Companies Listed on the Iraqi Stock Exchange Saad Ali Abed Shuaib Masood Fooladi Sadeq Jaafar Kadhim Al Attabi Saeid Sharifi Maryam Farhadi 10.71907/sebba.2025.07231186948 Open Access Article Abstract Page Full-Text 8 - The relationship between financial crisis and tax avoidance with the moderating role of financial leverage Ghasem Ghasemi Mahdi Khandero https://doi.org/10.82247/jebr.2025.1199659 Open Access Article Abstract Page Full-Text 9 - An Examination of the Impact of Tax Avoidance on Investment Efficiency: The Mediating Role of Cash Holdings Omid Farhad Touski Armaghan Seyfideli