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 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 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 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 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 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