Morteza Malek Ghasemi, Ali Iranmanesh. “Investigating the Relationship Between Research and Development Costs and Audit Fees”. International Journal of Control and Automation 13, no. 4 (June 1, 2020): 1100-1110. Accessed April 18, 2024. http://sersc.org/journals/index.php/IJCA/article/view/27811.