List of Articles Open Access Article Abstract Page Full-Text 1 - Financial Coaching and Financial Therapy: Differences and Boundaries shokrollah khajavi Arezoo Mosallanejad 10.30486/fbra.2022.1963425.1138 Open Access Article Abstract Page Full-Text 2 - Investigating the Effect of Ethical Ideology on Auditors' Self-Efficacy reza nematikoshteli 10.30486/fbra.2022.1964723.1145 Open Access Article Abstract Page Full-Text 3 - The Impact of Individual Sentiment Beta on Stock Return of Companies Listed on Tehran Stock Exchange amir hossein sharifmehr karim Azarbaijani Arezoo Aghaei chadegani 10.30486/fbra.2022.1954973.1094 Open Access Article Abstract Page Full-Text 4 - Investor Sentiment, Misstatements, and Auditor Behavior Faegh Ahmadi amirhossein jamali mohammad hadi hosseini sarani 10.30486/fbra.2022.1950741.1071 Open Access Article Abstract Page Full-Text 5 - Content Analysis of the Book ‘Accounting Concepts and Procedures’ Perspective of Engagement Rate Assessment: Based on the William Romey' s Model nasim shah moradi mehdi Mirzania Nokhandan fatemeh mansuri mohammad abadi 10.30486/fbra.2022.1960126.1124 Open Access Article Abstract Page Full-Text 6 - The Effect of CEO Optimism and Myopia on Dimensions of Corporate Risk Management Moderated by CEO Political Connection and Efficiency Javad Zanganeh majid ashrafi Ebrahim Abbassi Arash Naderian 10.30486/fbra.2022.1960266.1127 Open Access Article Abstract Page Full-Text 7 - Evaluating ethical beliefs of accountants compared to non-accountants Hadiseh Darvish Mohsen hashemi gohar Farzad Khalbandi 10.30486/fbra.2022.1965658.1148