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List of Articles کلثوم صوفی شیخ Open Access Article Abstract Page Full-Text 1 - Experimental study of alignment and entrenchment theories in explaining the impact of family ownership on the relationship between the financial reporting optimistic tone and audit fees roohollah arab shirin panahi arvanagh Kolsoom Soofi Sheykh mohammad gholamrezapoor 20.1001.1.27833488.1400.1.3.2.4