@article{
  author = {Yousefzadeh, Sara, Talebnia, Ghodratollah, Beytari, Jalil},
  title = {Investigating the Relationship between VAT and Consistency of Procedure, Uniformity and Substance over Form of Accounting Information},
  journal = {Financial Accounting and Auditing Research},
  year = {2023},
  volume = {15},
  number = {59},
  pages = {151-176},
  doi = {10.30495/faar.2023.705561}
}