@article{
  author = {ذوالفقاری, علی, مرادی, مهدی, بهنامه, مهدی, مرندی, زکیه},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2019},
  volume = {11},
  number = {44},
  pages = {193-216},
  doi = {}
}