@article{
  author = {Ghasemi, Ghasem},
  title = {The Effect of Fraud Factors on Earnings Management Based on the Diamond Model },
  journal = {Studies of ethics and behavior in accounting and auditing},
  year = {2025},
  volume = {5},
  number = {2},
  pages = {59-86},
  doi = {10.71907/sebaa.2025.1131198272}
}