List of Articles Open Access Article Abstract Page Full-Text 1 - The Effect of Accounting Ethics onMultiple Ethical Frameworks Seyed hossein Ahmadi Langari Mansour Garkaz 10.71907/sebaa.2023.2210-1081 Open Access Article Abstract Page Full-Text 2 - A Theoretical Study of Managers' Behavioral Trait of Overconfidence in Managerial Decision Makings Nafiseh Ghomi Mojgan Safa Zohreh Hajiha Reza Gholami Jamkarani 10.71907/sebaa.2023.2308-1123 Open Access Article Abstract Page Full-Text 3 - The Effect of Financial Constraint and Managerial Overconfidence on Investment-Cash Flow Sensitivity Ramtin Falahat Fatemeh Samadi Mostafa Hashemi Tilehnouei 10.71907/sebaa.2023.2307-1119 Open Access Article Abstract Page Full-Text 4 - A Study of the Effect of Gender Diversity in Board of Directors on Tax Evasion Considering the Moderating Role of Social Accountability Hossein Ahmadpour Akbar Kanani 10.71907/sebaa.2023.2307-1115 Open Access Article Abstract Page Full-Text 5 - An Analysis of the Effect of Different Types of Tax on Production and Inflation with an Emphasis onValue-Added Tax and Income Tax Omid Ahmadi Arash Jahangiri Babadi khatereh Alemi 10.71907/sebaa.2023.2307-1121 Open Access Article Abstract Page Full-Text 6 - A Study of the Intervention Role of Big Data Adoption in the Correlation between Board Governance and Audit Report Lag Anahita Zandi 10.71907/sebaa.2023.2308-1124