List of Articles Open Access Article Abstract Page Full-Text 1 - Examining the relationship between corporate controversies and value creation based on the moderating role of environmental, social and corporate governance sustainability mehdi ershadi zohreh hajiha mojgan safa hosein moghadam 10.30495/jma.2023.23155 Open Access Article Abstract Page Full-Text 2 - The Relationship between the quality of internal and external corporate governance and the Risk Sentiment of annual reports using static and dynamic models akram taftiyan ali jalali 10.30495/jma.2023.23156 Open Access Article Abstract Page Full-Text 3 - Evaluation of the impact of organizational capacities in the strategic management accounting usage with the mediation of Organizational inertia Ehsan Shahriari Layli Qasemzadeh mahdi hosseinzade kermani 10.30495/jma.2023.23157 Open Access Article Abstract Page Full-Text 4 - Factor analysis to explain the effectiveness of disclosing non-financial information in accounting reports Yaser Radi JAMAL BAHRISALES Saeed Jabbarzadeh Kangarloei Ali Ashtab 10.30495/jma.2023.23158 Open Access Article Abstract Page Full-Text 5 - Evaluating the Effect of Tax Auditor’s Talent Strategies on the Green Tax Sustainability Consequences: Atanassov's Intuitive Fuzzy Logic Approach Abdolreza Faraji neda nafari Yousef Mohamadi Moghadam 10.30495/jma.2023.23159 Open Access Article Abstract Page Full-Text 6 - Presenting a conceptual model of strategic environmental performance with an emphasis on strategic management accounting In listed polluting companies Behzad Jafari Farshid Khirolahi Mojtaba Chavoshani Seyed Hamed Feizjavadian 10.30495/jma.2023.23160 Open Access Article Abstract Page Full-Text 7 - Study Future for Emergence Reasons of Unethical Pro-Organizational Behavior According to Audit Negotiation Strategies Azita pourdadashi alireza matoufi Ebrahim Abbasi Mansoor Garkaz 10.30495/jma.2023.23161 Open Access Article Abstract Page Full-Text 8 - The Impact of Government Budget Allocation (Capital and Recurrent Expenditure) on Income Inequality across the Provinces (Case Study of Iran) mohammad amin nahal bijan baseri manijeh hadinejad 10.30495/jma.2023.23162 Open Access Article Abstract Page Full-Text 9 - Futurology of auditing from the information technology, regulatory, structural and procedural changes perspectives zahra abdoli Ehsan Kamali amin rostami Arezoo Aghaei Chadegani 10.30495/jma.2023.23163