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 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 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 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 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 Open Access Article Abstract Page Full-Text 6 - Business Sustainability: A Theoretical and Integrated Perspective Hassan Chenari