List of Articles Internal Auditor Open Access Article Abstract Page Full-Text 1 - The Relationship between Accounting Conservatism & Corporate Governance مهدی مرادزاده فرد بهمن بنی مهد مهدی دیندار یزدی Open Access Article Abstract Page Full-Text 2 - Analyzing the Effective of Internal Auditors Voice in Environmental Performance Disclosure Abdolahe Hasanpoor Darzi Zahra Poorzamani Hamidreza Vakilifard Azita Jahanshad 10.30495/jest.2023.67056.5674 Open Access Article Abstract Page Full-Text 3 - The Effect of Ethical Climate at the Top of the Organization and Professional Skepticism on the Judgment of Fraud Risk Among Internal Auditors Ghazale Seifi Roya Darabi Ahmad Heshmati Open Access Article Abstract Page Full-Text 4 - Independence of the Internal Auditor; Approaches to Processes that Reduce the Silence and Courage of Internal Auditors جواد بابایی خلیلی محمدرضا عبدلی حسن ولیان Open Access Article Abstract Page Full-Text 5 - Antecedents and Consequences of Internal Audit Effectiveness and Internal Audit Quality Hamidreza Ganji seyed rasoul hosayni marzie roozban sara mohamad zadeh niayesh nami fard tehrani 10.30495/jdaa.2023.699870 Open Access Article Abstract Page Full-Text 6 - Investigating the Effect of the Working Relationship Between Internal Auditors and Independent Auditors on the Ethical Commitment of Internal Auditors in Iran Hojjatollah Salari Leila Raeisi Afsaneh Gholami Aavam Abadi