M. . Bandanipour, H. . Nakhaei, Z. . Hajiha, and . K. . Nakhaei, “Identification of Fraud Components and Political Factors Influencing Fraud in Financial Statements”, IJIMOB, vol. 3, no. 5, pp. 113–121, Dec. 2023, doi: 10.61838/kman.ijimob.3.5.14.