@article{paperid:1086497, author = {Azad, Abdollah and Salehi, Mahdi and Lari Dashtbayaz, Mahmoud}, title = {An empirical study on the materiality calculation at financial statements level}, journal = {Journal of Public Affairs}, year = {2021}, month = {July}, issn = {1472-3891}, pages = {1--9}, numpages = {8}, keywords = {materiality; authorities}, }