Soheil Harivandi, and Hossien Khanjani. “EVALUATING AVERAGE EARNINGS MANAGEMENT OF CORPORATES BY THE MANAGERS BEFORE AND AFTER AUDIT COMMITTEE FORMATION”. PalArch’s Journal of Archaeology of Egypt Egyptology, vol. 18, no. 18, Apr. 2022, pp. 1477-88, https://archives.palarch.nl/index.php/jae/article/view/10980.