List of Articles Open Access Article Abstract Page Full-Text 1 - The effect of psychological capital and moral courage on the effectiveness of internal audit Ahmadsadegh Soltaninejad Behnam Karamshahi ابراهیم سلطانی نژاد Open Access Article Abstract Page Full-Text 2 - Explaining the themes of the auditor'sEthical leadership with the quantum leadership approach hosein rafiee alireza hasan maleki azar moslemi Open Access Article Abstract Page Full-Text 3 - The Effect of Fraud Factors on Earnings Management Based on the Diamond Model Ghasem Ghasemi Open Access Article Abstract Page Full-Text 4 - Identifying and Ranking the Components and Indicators of Auditor Accountability Based on Corporate Governance hamed achak alireza Hirad عباسعلی حق پرست Reza Sotudeh Open Access Article Abstract Page Full-Text 5 - The Impact of Management Ability on Accounting Conservatism Considering the Moderating Role of Institutional Shareholders and Board Independence Akbar Valizadeh Oghani Amir Ata Alizadeh Maryam Erfan Esfanjani Open Access Article Abstract Page Full-Text 6 - Deep Learning Algorithms and Audit Risk Analysis: A Novel Approach to Supporting Auditors’ Professional Judgment Rasha Mhmood Ali Hamidreza Azizi Siraj Razooqi Abbas rahman saedi