List of Articles Open Access Article Abstract Page Full-Text 1 - Comparison of the impact of business environment on the development indicators of the banking industry In developing and developed countries marjan damankeshideh Open Access Article Abstract Page Full-Text 2 - Type of ownership and audit report lag Hassan Chenari rostam ranjbar navi Open Access Article Abstract Page Full-Text 3 - The Impact of world oil prices on Economic Growth ،Unemployment، Inflation and Budet Deficit in Iran narges Ghalevandi fatemeh zandi Open Access Article Abstract Page Full-Text 4 - The Effect of Industry Specialization, Auditing and Auditor Independence Tenure on the Cost of Equity Hassan Chenari Asiyeh Farazandehnia Open Access Article Abstract Page Full-Text 5 - .The role of firm size on the relationship between transaction costs and the competitiveness of auditing firms. fatemeh sarraf Open Access Article Abstract Page Full-Text 6 - The Impact of Targeting Subsidies on Economic Development and Entrepreneurship of the Country hamid kakaei SeyedHosseyn Hosseyni Amer Dehghan NajmAbadi