@article{
  author = {برزگری خانقاه, جمال, حجازی, رضوان, رضا زاده, فرزانه},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2017},
  volume = {9},
  number = {33},
  pages = {107-124},
  doi = {}
}