List of Articles Open Access Article Abstract Page Full-Text 1 - Explaining the relationship between the audit quality and the company's operational efficiency by considering the criterion of the auditor's tenure in the industry and the size of the auditor farzaneh pourtaheraghdam hashem nikoomaram fereydoon rahnama 10.30495/jma.2023.22409 Open Access Article Abstract Page Full-Text 2 - Investigating the impact of quality management standards on profitability indicators of Tehran Stock Exchange razieh hashemian Hamidreza Vakili fard Mohsen Hamidian 10.30495/jma.2023.22410 Open Access Article Abstract Page Full-Text 3 - aluation of the impact of social capital of the company on smoothing the distribution of profits in companies admitted to the Tehran Stock Exchange seyed abbas borhani seyed hamid mortezaei 10.30495/jma.2023.22411 Open Access Article Abstract Page Full-Text 4 - Developing a Dialogic Accounting Framework in the Green Accounting Consequences: Changing the Positivist Accounting Paradigm Ensieh Hossein Pooran Hasan Valiyan Mohammadreza Abdoli 10.30495/jma.2023.22412 Open Access Article Abstract Page Full-Text 5 - Investigating the Relation between Managerial efficiency and Tax aggressiveness reporting on financial reporting readability in Iran capital market: Experimental testing of signaling theory and ambiguous management hypothesis ali molaiy eil zoleh kaveh parandin 10.30495/jma.2023.22413 Open Access Article Abstract Page Full-Text 6 - Fundamental Principles of the Professional Behavior of Management Accountants and Its effect on the Content of Management Accounting Information hossein noorani Esmaeil Akhlaghi Yazdi Nezhad 10.30495/jma.2023.22414 Open Access Article Abstract Page Full-Text 7 - Creative Accounting Model in Iran's Environmental Conditions using Grounded Theory tahereh aziz zadeh mehdi zeinali Younes Badavar Nahandi 10.30495/jma.2023.22415 Open Access Article Abstract Page Full-Text 8 - The Effect of Adopting International Financial Reporting Standards on the Financial Reporting Comparability: Meta-Analytic Evidence vahid ahmadian میثم حامدی رقیه نامور 10.30495/jma.2023.22416 Open Access Article Abstract Page Full-Text 9 - Investigating the relationship between agile manufacturing and Business performance and the mediating role of cost performance Seyed Ahmad Khalifeh Soltani fatemeh hamedi 10.30495/jma.2023.22417