List of Articles Open Access Article Abstract Page Full-Text 1 - The Importance of Fraud Risk Substrates the Independent Auditors Perspectives Omid Pourheidari Saeed Bazrafshan 20.1001.1.23830379.1390.3.10.1.8 Open Access Article Abstract Page Full-Text 2 - Economic and accounting factors affecting share prices H.R Vakili fard A.K Salehi 20.1001.1.23830379.1390.3.10.2.9 Open Access Article Abstract Page Full-Text 3 - Role of audit expectations gap between auditors and users of financial statements M.A Aghaei نور الدین Mosazadeh abasi تورج Jahanara 20.1001.1.23830379.1390.3.10.3.0 Open Access Article Abstract Page Full-Text 4 - The relationship between hiring managers and finance staff of former employees of auditing firms to audit report زهرا Lashkari فریده Haghshenas kashani محسن Askari ziyarati 20.1001.1.23830379.1390.3.10.4.1 Open Access Article Abstract Page Full-Text 5 - survey of Effective Determinants on Small and Medium Size Firms Capital Structure Nezamodin Rahimian Farzin Rezaei Hossein masteri farahani 20.1001.1.23830379.1390.3.10.6.3 Open Access Article Abstract Page Full-Text 6 - The effect of accounting method on the quality of earnings یحیی Hasas yeganeh ملیحه Karimi 20.1001.1.23830379.1390.3.10.5.2 Open Access Article Abstract Page Full-Text 7 - The Relationship Between Managerial Ownership and Performance of Pharmacy Firms Ali Mohamad Ahmadvand Sedighe Kamran Rad Reza Kamran Rad 20.1001.1.23830379.1390.3.10.7.4 Open Access Article Abstract Page Full-Text 8 - The relationship between the amount of investment in information technology and the financial performance of companies GH.R Kordestani A.A Hadilo 20.1001.1.23830379.1390.3.10.8.5