@article{
  author = {کیقبادی, امیررضا, صدیق بهزادی, شادان, طهماسبی خورنه, سعید, سیف, سمیرا},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2019},
  volume = {10},
  issue = {40},
  pages = {69-88},
  doi = {},
  url = {https://sanad.iau.ir/fa/Article/1073739}
}