Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 23 2 2016 08 22 Abstract Abstract 1 9 62362 10.22059/acctgrev.2016.62362 FA Journal Article 2017 07 23 https://acctgrev.ut.ac.ir/article_62362_c32a934e7f13ec0080ccebc98f72e6fe.pdf