List of Articles Open Access Article Abstract Page Full-Text 1 - The Role of Accruals in Mitigating Timing and Matching Issues of Cash Flows Sara Salimi Ghale hosein etemadi Javad Rezazade Mansour Momeni 10.30495/jdaa.2023.702083 Open Access Article Abstract Page Full-Text 2 - Disclosure of Social Responsibility, Stock Price Informativeness with an Emphasis on the Mediating Role of Corporate Governance zahra karimi Farzane Nasirzade 10.30495/jdaa.2023.702084 Open Access Article Abstract Page Full-Text 3 - Anatomical Analysis of Noise Transactions and Pricing Error Marziye Abdolbaghi Ataabadi Abdolmajid Abdolbaghi Ataabadi 10.30495/jdaa.2023.702086 Open Access Article Abstract Page Full-Text 4 - Effects of Related Party Transactions on Firms’ Credit Ratings Roya Darabi MORTEZA SADEGHI 10.30495/jdaa.2023.702089 Open Access Article Abstract Page Full-Text 5 - The Effect of the Five Components of Auditors' Personality on Earnings Management Zahra Karimi ahmad Yaghoobnezhad Mahmud Samadi Largani Mohammad Reza Pourali 10.30495/jdaa.2023.702091 Open Access Article Abstract Page Full-Text 6 - Explanation of Income Smoothing in terms of Financing and Auditor's Judgment in Companies with Different Investment Opportunities Omid Sabaghiyan Toosi zahra moradi Shohreh Yazdani 10.30495/jdaa.2023.702094