List of Articles Open Access Article Abstract Page Full-Text 1 - Bold Financial Funds: A Gateway to Financing Start-Up Businesses Amidst Investors' Behavioral Biases Ghasem Mohsenzade Zohreh Hajiha Fatemeh Sarraf 10.71907/sebba.2024.12271105432 Open Access Article Abstract Page Full-Text 2 - A Review of International Studies on the Professional Code of Conduct in Auditing in the Scientific Database of Webscience Mahmoud Moeinaldin Zahra Azodi Malihe Mirhosseini 10.71907/sebba.2024.2307-1120 Open Access Article Abstract Page Full-Text 3 - The Moderating Effect of Corporate Governance on the Relationship Between Independent Audit Quality and Tax Gap Mahnaz Norouzi Asl Balkanlou Hamzeh Didar Mehrdad Panahi Dorcheh 10.71907/sebba.2024.2308-1126 Open Access Article Abstract Page Full-Text 4 - Presenting a Model to Examine the Factors Influencing Audit Performance Using a Risk-Based Approach and Assessing Independent Audit Quality Anahita Zandi 10.71907/sebba.2024.2309-1132 Open Access Article Abstract Page Full-Text 5 - Investigating the Effect of Internal Organizational Factors on the Quality of Budget Implementation Based on the Performance of Project-Oriented Organizations in Iran's Housing Sector Peyman Seyyedi Seyed Abbas Borhani Mohammad Hasan Maleki Omid Ali Adeli 10.71907/sebba.2024.2309-1129 Open Access Article Abstract Page Full-Text 6 - Business Sustainability: A Theoretical and Integrated Perspective Hassan Chenari 10.71907/sebba.2024.2309-1130