List of Articles Open Access Article Abstract Page Full-Text 1 - The Effect of Working Capital Adjustment Speed on Reducing the Risk of Bankruptcy by Considering the Entity Risk Management Effectiveness Vahab Rostami Mehdi Mohammadi Hamed Kargar Open Access Article Abstract Page Full-Text 2 - The impact of CEO Characteristics and Audit Market Competition on Disclosure Quality and Financial Comparability Samaneh Edalati Shakib Open Access Article Abstract Page Full-Text 3 - Collecting Tax Based on the Use of Governmental Resources and Facilities GholamReza Rezaei Mohammad Sadeghzadeh Maharluie Mitra Shouraki Open Access Article Abstract Page Full-Text 4 - Audit Fee and the Basis of its Determination and Reasons for Dumping in Iran and the Effect of that on Financial Reporting Quality Shahram Chahrmahali Roya Darabi Abolfazl Gharani Hassan Chenari Open Access Article Abstract Page Full-Text 5 - The Impact of Audit Committee on the Relationship between Financial Reporting Readability and Specific Volatility of Stock Returns Abdolrasoul Rahmanian Koushkaki Ali Akbar Alahyari Kamal Bagherzadeh Houshmandi Mehdi Mehravar Open Access Article Abstract Page Full-Text 6 - Studying the Impact of the Value Added Tax on Profitability and Survival of the Companies in Tourism Industry (Case study: Hotels in Tehran) Mohammad Hosein Fatheh Ahmad Hasanpor