[1] Islamic Azad Univ, Dept Accounting, Kish Int Branch, Kish Island, Iran
[2] Ferdowsi Univ Mashhad, Fac Econ & Adm Sci, Dept Accounting, Mashhad, Razavi Khorasan, Iran
[3] Islamic Azad Univ, Dept Accounting, South Tehran Branch, Tehran, Iran
[4] Al Zahra Univ, Dept Accounting, Tehran, Iran