List of Articles طبقه بندی JEL : M40 Open Access Article Abstract Page Full-Text 1 - Designing a knowledge management implementation model in the financial supervision of the Accounts Court in the banking sector yasaman maleeki Abbasali haghparasst Reza sotudeh Habib Piri 10.71818/ecj.2025.1062465 Open Access Article Abstract Page Full-Text 2 - The impact of auditor's social and human capital on audit services Zahra Houshmand Neghabi arzhang shahbazi Fahimeh Abas Abadi arabi 10.30495/fed.2023.705602