List of Articles managerial ownership Open Access Article Abstract Page Full-Text 1 - The audit committee effectiveness and the firm operational efficiency: ownership structures as a moderator Allah Karam Salehi Mosa Mahmoudi Ehsan Fathi Skandar Mousa Bagheri Kahkesh 10.71965/aft.2024.1127325 Open Access Article Abstract Page Full-Text 2 - The effect of financial and operational efficiency on accounting conservatism with the moderating role of managerial ownership in Tehran Stock Exchange Ghasem Ghasemi