TY - JOUR AU - Chenari, Hassan TI - A Literature Review of the Accounting Theory and the Conceptual Framework of Financial Accounting Standards Board JO - Studies of ethics and behavior in accounting and auditing VL - 3 IS - 1 SP - 137 EP - 164 PY - 2023 DO - 10.71907/sebaa.2023.2306-1109 ER -