List of Articles Open Access Article Abstract Page Full-Text 1 - Investigating the effect of audit opinion & quality in the relationship between financial reporting complexity and audit delay Mohammad Ali Sari Open Access Article Abstract Page Full-Text 2 - The effect of cost management control system and cost efficiency on organizational performance Seyede Zahra Mosavi Mohammad Kiamehr Open Access Article Abstract Page Full-Text 3 - The effect of the creation and development of controls on the performance of accountants, the moderating role of repetitive tasks and the willingness of accountants Morteza Bana Nasim Shahmoradi Open Access Article Abstract Page Full-Text 4 - Investigating the effect of the auditor’s turnover intentions on audit quality, unethical decisions and audit performance Mahdi Filsaraei Reza Safaei Open Access Article Abstract Page Full-Text 5 - Investigating the effect of managers' narcissism and overconfidence on the comparability of financial reports Shahrzad Seraj Mohammad Reza Hamzah Open Access Article Abstract Page Full-Text 6 - Examining the relationship between institutional investor inattention, accruals quality and conditional conservatism Mohamad Mohamadi Shohreh Khaleghi Mohamadi