List of Articles Open Access Article Abstract Page Full-Text 1 - Investigating the effect of the quality of internal audit performance on the accuracy of profit forecasting by managers of companies listed on the Tehran Stock Exchange Massoumeh Latifi Benmaran Shahrzad Seraj Open Access Article Abstract Page Full-Text 2 - Examining the relationship between conservative reporting practices and company performance in the capital market during the COVID-19 pandemic period Malektaj Maleki Oskouei Mohammad Hassani Saeed Mirzakhani Open Access Article Abstract Page Full-Text 3 - The effect of ownership structures and governance characteristics on the company's sustainability report Hamed Yadegari far Masood Fooladi Open Access Article Abstract Page Full-Text 4 - 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 Open Access Article Abstract Page Full-Text 5 - The relationship between social capital, knowledge sharing and organizational performance Zabihallah Khani Masoum Abadi Motahareh Zohali Open Access Article Abstract Page Full-Text 6 - The impact of corporate social performance on the market performance of companies listed on the Tehran Stock Exchange with the moderating role of business strategy Hosein Asgari Alouj