@article{paperid:1074341, author = {AL-AHBLEE, HUDAA and Nassirzadeh, Farzaneh and Salehi, Mahdi}, title = {The Distance between Auditor and Client}, journal = {Al Kut Journal of Economics Administrative Sciences}, year = {2018}, volume = {2}, number = {30}, month = {December}, issn = {1999-558x}, pages = {213--234}, numpages = {21}, keywords = {local auditors; audit fee; audit quality; industry specialization; financial restatements; timeliness of audit reports}, }