@article{ author = {برزگری خانقاه, جمال, حجازی, رضوان, رضا زاده, فرزانه}, title = {}, journal = {Financial Accounting and Auditing Research}, year = {2017}, volume = {9}, issue = {33}, pages = {107-124}, doi = {}, url = {https://sanad.iau.ir/fa/Article/1073835} }