List of Articles Open Access Article Abstract Page Full-Text 1 - Identify the essential factors affecting the adoption and application of cloud accounting Abedin Barzegar Khandoozi Mansoor Garkaz Parviz Saeidi Alireza Matoofi Open Access Article Abstract Page Full-Text 2 - Investigating the Impact of Professional ethics on Auditor's Professional skepticism Hamid Birjandi Ahmad Khodamipour Omid Pourheidari Open Access Article Abstract Page Full-Text 3 - The Effect of Relationship marketing on Firm-Investor Financial Performance in the Tehran stock Exchange Market Manijeh Haghighinasab Mohammadreza Rostami Farzaneh Khobbakht Nazanin Hakimifar Open Access Article Abstract Page Full-Text 4 - Improving Technical Terms of Cost Accounting Students’ Learning Using Crossword Puzzle Game Shokrolah Khajavi Sara Ziyari Open Access Article Abstract Page Full-Text 5 - The Impact of Investor Protection on the Relationship between Capitalized Development Costs and Audit Fees Azin Shahmohammad Zahra Pourzamani Open Access Article Abstract Page Full-Text 6 - Development of a Fraud Detection Model Using an Integrated Approach Based on the Factor Analysis Model and the Artificial Neural Network Method in Firms Listed in Tehran Stock Exchange Jaber Mohammadmoosaee Babak Jamshidinavid Mehrdad Ghanbari Farshid Kheirollahi Open Access Article Abstract Page Full-Text 7 - Factors Affecting the Transparency of Financial Information in the Insurance Industry Amirreza Nematolahi Roya Darabi Fatemeh Sarraf Yadollah Nouri fard Open Access Article Abstract Page Full-Text 8 - Corporate Sustainability: Theoretical and Integrated Strategic Imperative and Pragmatic Approach Hassan Chenari Bouket Bahman Banimahd