%0 Journal Article %A Kordestani, Gholamreza, Mohammadi Nasab, Seyed Mohsen %T Effectiveness of Internal Controls on Disclosure in the Text of Financial Statements %J Financial Accounting and Auditing Research %V 15 %N 57 %P 1-22 %D 2023 %R 10.30495/faar.2023.699781 %U https://sanad.iau.ir/fa/Article/1073545