List of Articles واژههای کلیدی: اظهار نظر حسابرس Open Access Article Abstract Page Full-Text 1 - Operating Cash Flow Manipulation and Auditor's Opinion: The Moderator Role of Internal Control and Audit Firms Ranking Mostafa Ezadpour Ali Mohammad Kordi Fatemeh Tavousi Zahra Heydari Sureshjani 10.30495/jdaa.2023.705524