List of Articles Open Access Article Abstract Page Full-Text 1 - Investigating the Effect of Educational Aspectsof Attitude, Support of Managers and Colleagueswith Mediating Role of Self-efficacy on the Developmentof Accounting Professional Ethics Mohammad Namazi Hossein Rajabdorri 10.71907/sebaa.2021.2108-1021 Open Access Article Abstract Page Full-Text 2 - Investigating the Role of the Board Structureon the Relationship between the Characteristicsof the Audit Committee and the Qualityof Financial Information Shokrollah khajavi GholamReza Rezaei Mojtaba Bageri 10.71907/sebaa.2021.2110-1028 Open Access Article Abstract Page Full-Text 3 - Optimism & Pessimism Biases in Earnings Forecastingand Deviation in Financial Reporting: Evidence of Subjectivism and Opportunistic Unethical Behavior of Managers Mohammad Hassani Amir Hossein Haji Amiri 10.71907/sebaa.2021.2107-1009 Open Access Article Abstract Page Full-Text 4 - The effect of corporate governance systemon avoiding companies getting caught in the Ponzi trap(Case study: Tehran Capital Market) Mojtaba Rezaei Fardin Mansouri Mahdi Faghani 10.71907/sebaa.2021.2109-1024 Open Access Article Abstract Page Full-Text 5 - Effect of Managers' Narcissism on Speed of Adjustmentof Cash with Emphasis on the Role of Managerial Abilityin Tehran Stock Exchange Allah Karam Salehi Javad Achravi Abdolkarim Farhanian 10.71907/sebaa.2021.2106-1005 Open Access Article Abstract Page Full-Text 6 - The Impact of Independent Managers withOutstanding Relationship on Financial CommercialCredit in Tehran Stock Exchange Companies Zahra Bameri Mojgan Safa 10.71907/sebaa.2021.2109-1025