List of Articles Open Access Article Abstract Page Full-Text 1 - A Study of the Correlation between Cost Layoff and Cost Stickiness Mohammad Hosein Vadeei Noghani Seyed Mohsen Salehi Vaziri Open Access Article Abstract Page Full-Text 2 - The Effect of Competitive Factors on Asymmetric Cost Behavior Akbar Karimzadeh Nader Rezaei Zohreh Hajiha Rasoul Abdi Open Access Article Abstract Page Full-Text 3 - A Study of the Relationship between Women's Presence in Corporations' Managerial Pyramid, Financial Reporting Quality, and Accountancy Wage Somayeh Rahimi Godratollah Talebnia Open Access Article Abstract Page Full-Text 4 - The Effect of Visual Illusion and Emotional States on Financial Information Analysis and Biased Decision Making MohamadReza Tat Mansour Garkaz MohamadReza Abdoly Open Access Article Abstract Page Full-Text 5 - The Effect of Social Relations on Trust Building upon Management Accounting Information Systems Seyed hossein Ahmadi Langari Ali Khozein Open Access Article Abstract Page Full-Text 6 - The Interactive Role of an Auditor's Expertise in the Relationship between Abnormal Transactions with Biased People and Financial Statement Fraud: Testing Agency Theory Amirali Bandarian Saeid Emami Dehcheshmeh Khatereh Kargarpur