@article{
  author = {جهانشاد, آزیتا, پورزمانی, زهرا, اژدری, فاطمه},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2010},
  volume = {1},
  number = {4},
  pages = {109-128},
  doi = {}
}