@article{ author = {حجازی, رضوان, آدم پیرا, سمیرا, بهرامی زیارتی, مصطفی}, title = {}, journal = {Financial Accounting and Auditing Research}, year = {2016}, volume = {8}, issue = {29}, pages = {73-95}, doi = {}, url = {https://sanad.iau.ir/fa/Article/1073750} }