List of Articles Open Access Article Abstract Page Full-Text 1 - The Evaluation of Compliance of Accounting Information Systems of Tehran Municipality with the Principles of ISO 9241 Standard Mahdi Piri Sagharloo Rezvan Hejazi 10.30495/jdaa.2023.707954 Open Access Article Abstract Page Full-Text 2 - The Relationship between the Added Value of Intellectual Capital, the Efficiency of Human Capital with an Emphasis on Growth and their Effect on the Growth of Per Capita Income of Employees in Companies Listed on the Tehran Stock Exchange Alireza Aarabi Mehrdad Panahi Dorcheh Mehdi Arab salehi 10.30495/jdaa.2023.707956 Open Access Article Abstract Page Full-Text 3 - Presenting a Pattern of Financial Decision-making based on Management Performance Auditing Alireza Khojasteh Fereydoon Rahnamy Roodposhti Hashem Nikoo Maram Afsaneh Zamani Moghaddam Ghodratollah Taleb Niya 10.30495/jdaa.2023.707957 Open Access Article Abstract Page Full-Text 4 - The Role of Debt-based Financing in the Relationship between Corporate Governance and R&D Investment Abdolrasoul Rahmanian Koushkaki Samira Motae 10.30495/jdaa.2023.707958 Open Access Article Abstract Page Full-Text 5 - Risk Types in Different Firm Life Cycle Stages with Emphasis on Ownership of Companies mostafa ebadi kaveh Azinfar iman dadshi reza fallah 10.30495/jdaa.2023.707959 Open Access Article Abstract Page Full-Text 6 - The Effect of Ethics and Tenure on the Auditor's Ability to Recognize Accounting Practices hasan hemati elham bayat Majid Moradi 10.30495/jdaa.2023.707960 Open Access Article Abstract Page Full-Text 7 - Effect of Audit Partner Power Hegemony on the Symptoms of Auditors' Psychodynamic Disorder Mahdi Ashrafi Mohammadreza Abdoli Hasan Valiyan 10.30495/jdaa.2023.707961