List of Articles Open Access Article Abstract Page Full-Text 1 - The Impact of Industry Specialization, Auditing Tenure and Auditor Independence on Cost of Owners’ Equity Hassan Chenari Asiyeh Farazandehnia Open Access Article Abstract Page Full-Text 2 - New Financing Techniques for Renovation and Remodeling of Wornout textures in Metropolises Mohsen Mousavi samaneh tarighi Abdolah Daryabourand Open Access Article Abstract Page Full-Text 3 - Concentration of Ownership and Major Customer on Tax Avoidance with an Emphasis on the Role of Corporate Governance Fatemeh Shahrabi hossein kazemi Open Access Article Abstract Page Full-Text 4 - The Identification and Ranking of Effective Incentive Tools in the Collection of Bank Receivables (Case Study: Tejarat Bank in Khuzestan Province) mohsen hamidian farhan bengoriz hassan aboalfathi Open Access Article Abstract Page Full-Text 5 - Investigating the Impact of Audit Quality on the Relationship between Investors’ Emotional Attitudes and Earnings Response Coefficient in Companies Listed in Tehran Stock Exchange Roya Darabi Zohrehsadat Mirtaheri