List of Articles Accounting Theory Open Access Article Abstract Page Full-Text 1 - Voluntary Disclosure in Financial Reporting: A Review of Theories and Researches R. Royaee B. Banimahd Open Access Article Abstract Page Full-Text 2 - Investigation reasons lack of empirical managerial Accounting research in Iran Hashem Nikomaram F. Rahnamy RoodPoshti Ali Biat Open Access Article Abstract Page Full-Text 3 - A Literature Review of the Accounting Theory and the Conceptual Framework of Financial Accounting Standards Board Hassan Chenari Open Access Article Abstract Page Full-Text 4 - The Relationship between Earning Management and Debt Bahman Banimahd Abdolreza Arab Ameri Open Access Article Abstract Page Full-Text 5 - Sociological Analysis of Accounting Theories Zahra Madahi Reza Gholami Jamkarani Majid Zakjirdat Hassan Kheiri 10.30495/faar.2023.702112