List of Articles

• Open Access Article
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  1 - The Impact of Blockchain Technology on Enhancing Transparency and Security of Financial Reporting: Opportunities and Challenges
  Hamid Birjandi Zahra Fathi
  https://doi.org/10.82563/jetaaf.2025.202507201212508
• Open Access Article
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  2 - Investigating the Relationship between the Uncertainty of Economic Policies and the Fulfillment of Social Responsibilities, Considering the Role of Government Ownership
  Hanieh  Hasani Mehdi  Rezaee Mohammad Hosein Mohammad
  https://doi.org/10.82563/jetaaf.2025.202501311198167
• Open Access Article
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  3 - The Impact of the COVID-19 Crisis on the Speed of Adjusting the Commercial Credit of Companies, Considering the Ability of Managers
  Hamed Kargar Seyed mojtaba Hosseini  Hosseini
  https://doi.org/10.82563/jetaaf.2025.202508291216338
• Open Access Article
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  4 - The Effect of Tax Incentives and Tax Services on Taxpayer Compliance and the Moderating Role of Tax Socialization
  Mehdi Saberi Esfarjani
  https://doi.org/10.82563/jetaaf.2025.202505181207258
• Open Access Article
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  5 - The Influential Role of Independent Auditors in Mitigating Agency Conflicts between Managers and Shareholders
  Parvaneh  Motie Golriz  Motazedi
  https://doi.org/10.82563/jetaaf.2025.202510111220781
• Open Access Article
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  6 - Determinants of Corporate Sustainability in Emerging Markets: Evidence from the Tehran Stock Exchange
  Hamid Ebrahimpour Abbas Ali Pouraghajan
  https://doi.org/10.82563/jetaaf.2025.202507241212950