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      • 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
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        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
      • Open Access Article
        • Abstract Page
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        4 - The impact of climate-related risks on financial statements
        Elham Hamidi Morteza Asadi Majid Rastegar Pooyani
        10.71600/jacgr.2024.1130380

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