List of Articles Open Access Article Abstract Page Full-Text 1 - The relationship between voluntary disclosure, decision making cognitive styles, and information Asymmetries: A Brunswick Leans Model Approach زهرا پورزمانی قدرت اله طالب نیا احمد یعقوب نژاد علی بیات Open Access Article Abstract Page Full-Text 2 - Comparative Between Innovative and adaptive Cognitive Manager in use & ERP Implementation منیر امیری نسب علیرضا مهرآذین Open Access Article Abstract Page Full-Text 3 - Relationship Corporate governance Mechanism and Corporate governance Rank of firm’s cost of equity capital فرزین رضایی مصطفی افشار Open Access Article Abstract Page Full-Text 4 - Auditors’ Skeptical Characteristics and Their Relationship to Auditors' Judgments and Decisions زهره حاجیها احمد گودرزی زهرا فتاحی Open Access Article Abstract Page Full-Text 5 - The effect of conservatism over the accrual based, real and aggregate earnings management in the companies listed in Tehran Stock Exchange (TSE) عبدالمهدی انصاری مصطفی دری سده علی شیرزاد Open Access Article Abstract Page Full-Text 6 - Evaluation portfolio’s performance according to Sharp and Traynor ratio which selected based on accounting models of Intellectual Capital by using Grid matrix model H هاشم نیکومرام فریدون رهنمای رودپشتی هدی همتی Open Access Article Abstract Page Full-Text 7 - The effect of firm size on the relation between disclosure quality and cost of equity interest of listed companies in Tehran stock exchange بیتا مشایخی سوران فرهادی Open Access Article Abstract Page Full-Text 8 - The Study on feasibility study for implementation of Reengineering of Iran Banking Industry: The Strategic Approach in Line with the Business Environment Improvement عادل مهابادی محمدرضا مستوفی محسن رسولیان