Ahmad F. Abarghoohi
Department of Accounting, Abarkouh Branch, Islamic Azad University, Abarkouh
Iran, Islamic Republic of

Asghar K. khorami
Department of Accounting, Abarkouh Branch, Islamic Azad University, Abarkouh
Iran, Islamic Republic of

Atoosa Yazdani
Department of Accounting, Abarkouh Branch, Islamic Azad University, Abarkouh
Iran, Islamic Republic of