List of Articles Audit opinion Open Access Article Abstract Page Full-Text 1 - The auditor's opinion on the going concern and corporate bankruptcy by the moderating role of conservatism in companies listed on the Tehran Stock Exchange Shekoufeh Nekoueizadeh 10.71965/AFT.2023.783459 Open Access Article Abstract Page Full-Text 2 - Effect of Audit Fee on Audit Opinion بهمن بنی مهد مهدی مرادزاده فرد مهدی زینالی Open Access Article Abstract Page Full-Text 3 - Forecasting the Type of Audit Opinions: A Data Mining Approach محمدحسین ستایش فهیمه ابراهیمی سیدمجتبی سیف مهدی ساریخانی Open Access Article Abstract Page Full-Text 4 - An Evaluation of Implementing Revised ISA 700 in Reducing Audit Expectations Gap هاشم نیکومرام فریدون رهنمای رودپشتی علی اکبر نونهال نهر Open Access Article Abstract Page Full-Text 5 - Social Ties Theory and Audit’s Opinion and Conditional Accounting Conservatism : Experimental Evidence of Tehran Stock Exchange gholamali Movahedi Asl mehdi moradzadeh fard hamid ahmadzadeh Open Access Article Abstract Page Full-Text 6 - Explaining Relationship Between Audit Opinion and Auditor’s Qualitative Characteristics on Earnings Management Omid Sabaghiyan Toosi Zahra Moradi Shohreh Yazdani 10.30495/msds.2022.1963359.1067 Open Access Article Abstract Page Full-Text 7 - The Factors Affecting on the Auditor's Opinion than Going Concern Mojtaba Safi Pour Afshar Ahmad Sadegh Soltani Nejad Ebrahim Soltani Nejad 10.30495/faar.2022.698382 Open Access Article Abstract Page Full-Text 8 - Qualified Audit Opinion and Debt Maturity Structure Nezam-Oddin Rahimian Esmail Tavakolnia Meisam Karamlou Open Access Article Abstract Page Full-Text 9 - The Impact of Potential Litigation Risk Motives arising from Material Errors & Misstatement in Clients’ Financial Reporting on Modified Audit Opinion محمد حسنی 10.30495/jdaa.2022.693176