List of Articles Open Access Article Abstract Page Full-Text 1 - Effectiveness of Internal Controls on Disclosure in the Text of Financial Statements Gholamreza Kordestani Seyed Mohsen Mohammadi Nasab 10.30495/faar.2023.699781 Open Access Article Abstract Page Full-Text 2 - The Effect of Motivational Strategies on the Professional Socialization of Postgraduate Accounting Students Mohammad Mehdi Hamidizadeh Fereydoun Ohaddi Azam Shokri 10.30495/faar.2023.699782 Open Access Article Abstract Page Full-Text 3 - Prediction of Firm's Life cycle and Financial Performance Appraisal using Decision trees Algorithm and Multi-criteria Decision-making Techniques Zinat Ansari Rezvan Hejazi Yaghoob Zeraat Kish Zabihelah Khani Masoomabadi ‎ 10.30495/faar.2023.699784 Open Access Article Abstract Page Full-Text 4 - Independent Audit Quality Modle by Emphasizing on Meeting Stakeholders’ Needs Mohsen Delbary ragheb ali Esmaeilzadeh Magharri 10.30495/faar.2023.699785 Open Access Article Abstract Page Full-Text 5 - Investigating the Asymmetric Effect of Deviation from Target Leverage and Asset Turnover on the Optimal Capital Structure Adjustment Speed Mohammad Ebrahim Rabeti Khatibi Negar Khosravi Pour 10.30495/faar.2023.699786 Open Access Article Abstract Page Full-Text 6 - Detection of Factors Affecting the Ranking of Auditing Firms Farrokh Boostani Roya Darabi 10.30495/faar.2023.699787 Open Access Article Abstract Page Full-Text 7 - An Analysis of Auditors Capability on Fraud Detection Using the Planned Behavior Theory Perspective: the Impact of Auditors Experience and Personality Type with Respect to the Role of Professional Skepticism Leila Alizadegan Mahmoud Samadi Largani Mohsen Imeni 10.30495/faar.2023.699788 Open Access Article Abstract Page Full-Text 8 - Discretionary Accrual Anomalies, R&D Costs, PTH Returns and Q-factor Model Arsalan Esmaeli Hamidreza Gholamnia Roshan 10.30495/faar.2023.699790 Open Access Article Abstract Page Full-Text 9 - Explaining the Promoting and Inhibiting Social Components of Companies to Improve the Quality of Financial Statements Behnam Sam Daliri Kaveh Azinfar Seyyed Ali Nabavi Chashmie Mohammadreza Pourali 10.30495/faar.2023.699791 Open Access Article Abstract Page Full-Text 10 - The Effect of Factors Resulting from the Political-economic Structure of the Country on the Stickiness of Companies' Costs zahra Hashemi Pour Nasri Fardin Mansouri Reza Gholami Jamkarani Mozhgan Safa 10.30495/faar.2023.699792