List of Articles ویژگیهای حسابرس Open Access Article Abstract Page Full-Text 1 - Explaining the relationship between the audit quality and the company's operational efficiency by considering the criterion of the auditor's tenure in the industry and the size of the auditor farzaneh pourtaheraghdam hashem nikoomaram fereydoon rahnama 10.30495/jma.2023.22409 Open Access Article Abstract Page Full-Text 2 - The Effect of the Auditor Attributes and Board of Directors Structure on the Possibility of Fraudulent Financial Statements of Commercial Companies Kasra Barzegar abbaspour Hossein Eslami Mofid Abadi Marzieh Ebrahimi Shaghaghi 10.30495/jdaa.2023.705530 Open Access Article Abstract Page Full-Text 3 - Investigating the effect of audit opinion & quality in the relationship between financial reporting complexity and audit delay Mohammad Ali Sari