Ghanbarzadeh Behbahani, AliReza, Abedi, Mohammad, Alipourzadeh, Zoheyr. A Study of the Effect of Auditing Committee on the Relationship between Investors’ Short-Sightedness and Research and Development Costs. Studies of ethics and behavior in accounting and auditing. 2023;3(1):67-88. doi:10.71907/sebaa.2023.2111-1033