@article{
  author = {Hajiha, زهره, Rafiei, آزاده},
  title = {The impact on the timeliness of performance quality of internal audit Independent audit reports},
  journal = {Financial Accounting and Auditing Research},
  year = {2014},
  volume = {6},
  number = {24},
  pages = {121-137},
  doi = {}
}