@article{
  author = {Chenari, Hassan, Farazandehnia, Asiyeh},
  title = {The Impact of Industry Specialization, Auditing Tenure and Auditor
Independence on Cost of Owners’ Equity},
  journal = {},
  year = {2018},
  volume = {9},
  number = {20},
  pages = {1-12},
  doi = {}
}