Volume & Issue: Volume 15, Issue 59, October 2023 
The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis

Pages 5-18

Fatemeh Moridi; Rezvan Hejazi; Hamid Reza Vakilifard; Mohammad Hosein Ranjbar


Design and Validation of the Effective Size Model of Internet Audit Department

Pages 19-44

Hamid Asadzade; Mohammadreza Nikbakht; Ali Esmaelzadeh Maghari


Board Network, Capital Cost and Capital Structure

Pages 141-160

Reza Taghizadeh; amin rostami; Milad ZiaGhasemi