About the Authors

Seyed Abdollah Moosavi

Technical and Vocational University, Shohada Ahwaz No 2, Ahwaz, Iran

Esmaiel Hamid

Department of Accounting, Shadegan Branch, Islamic Azad University, Shadegan, Iran

Sadegh alboali

Department of Accounting, Mahshahr Branch, Islamic Azad University, Mahshahr, Iran

Corresponding Author

Email: hamid13561356@gmail.com