List of Articles Materiality Open Access Article Abstract Page Full-Text 1 - Introduction and Testing of the Application of a Risk-Based Model in Operational Auditing H. R. Vakilifard M. Salahinejad Open Access Article Abstract Page Full-Text 2 - Illuminationist Philosophy and the Role of Soul (nafs) in Suhrawardi’s Light System Seyed Sajad Sadati Zadeh Seyed Morteza Hoseini Shahroudi Abdolah Nik Sirat Open Access Article Abstract Page Full-Text 3 - Explanation of Income Smoothing in terms of Financing and Auditor's Judgment in Companies with Different Investment Opportunities Omid Sabaghiyan Toosi zahra moradi Shohreh Yazdani 10.30495/jdaa.2023.702094