List of Articles Open Access Article Abstract Page Full-Text 1 - The Effect of Social Interaction Perception of Managers on Companies’ Earnings Quality Abolghasem Masihabadi rouhollah rahmani alireza mehrazeen 20.1001.1.27833488.1401.2.1.1.6 Open Access Article Abstract Page Full-Text 2 - The relationship between The optimal cash holdings speed of adjustment and firm value Mahdi Filsaraei Mohammadreza shoorvarzi Maryam Azaran 20.1001.1.27833488.1401.2.1.2.7 Open Access Article Abstract Page Full-Text 3 - Paradigm model of factors affecting the quality of financial reporting in Bidboland Gas Refining Company Seyed Ali Sedighipour Allah Karam Salehi 20.1001.1.27833488.1401.2.1.3.8 Open Access Article Abstract Page Full-Text 4 - Investigating the moderating role of board characteristics on the relationship between company value and tax planning mohamad mohamadi 20.1001.1.27833488.1401.2.1.4.9 Open Access Article Abstract Page Full-Text 5 - Improve the quality of financial accounting information by strengthening financial independence Seyed hossein Ahmadi Langari 20.1001.1.27833488.1401.2.1.5.0 Open Access Article Abstract Page Full-Text 6 - The role of management accountants on the implementation practices of strategic management accounting: The role of organizational culture and information systems Khadijeh Khodabakhshi Parijan samir zarei Shahram nouri 20.1001.1.27833488.1401.2.1.6.1 Open Access Article Abstract Page Full-Text 7 - Investigating the relationship between strengths and weaknesses of social responsibility with financial statement comparability (Empirical evidence from Tehran Stock Exchange) Hossein Eslami Mofid Abadi Amir Sina Rezai Seyed Mohammad Reza Khalilzade 20.1001.1.27833488.1401.2.1.7.2 Open Access Article Abstract Page Full-Text 8 - Assessing the competence of auditors with the mediating role of neo-personality profile and extra-role behaviors shahrzad ahmadi alireza matoufi 20.1001.1.27833488.1401.2.1.8.3