List of Articles Open Access Article Abstract Page Full-Text 1 - A Study of the Effect of Communicative Methods and Auditor Professional Expertise on Employers' Response to Auditing Questions Mehrdad Panahi Dorcheh Mahdi Nazemi Ardakani Mahnaz Norouzi AslBalkanlou 10.71907/sebaa.2023.2306-1110 Open Access Article Abstract Page Full-Text 2 - The Effect of Corporation Performance onthe Correlation between Auditor's Professional Judgment and Fraud Detection Mohammadreza Abbasi Astamal Hossein Rastkar Rezaei 10.71907/sebaa.2023.2306-1105 Open Access Article Abstract Page Full-Text 3 - A Study of the Effect of Auditing Committee on the Relationship between Investors’ Short-Sightedness and Research and Development Costs AliReza Ghanbarzadeh Behbahani Mohammad Abedi Zoheyr Alipourzadeh 10.71907/sebaa.2023.2111-1033 Open Access Article Abstract Page Full-Text 4 - The Effect of Corporate Governance, Profitability, and Firm Size on Firm Value with the Intervention of Intellectual Capital Abdolrasoul Rahmanian Koushkaki Arash Badyab 10.71907/sebaa.2023.2303-1093 Open Access Article Abstract Page Full-Text 5 - Content Analysis of the Biannual Journal ofValue and Behavioral Accounting (2016-2022) Ali Tarkhorani Seyed Abbas Borhani Mostafa Ezadpour Fatemeh Geramirad 10.71907/sebaa.2023.2306-1108 Open Access Article Abstract Page Full-Text 6 - A Literature Review of the Accounting Theory and the Conceptual Framework of Financial Accounting Standards Board Hassan Chenari 10.71907/sebaa.2023.2306-1109