@article{paperid:1080446, author = {Salehi, Mahdi and معصومه بهروزی یکتا and حسین رضایی رنجبر}, title = {The impact of changes in cash flow statement items on audit fees: evidence from Iran}, journal = {Journal of Financial Reporting and Accounting}, year = {2020}, volume = {18}, number = {2}, month = {June}, issn = {1985-2517}, pages = {225--249}, numpages = {24}, keywords = {Business risk; Audit fees; Optimal cash holdings; Abnormal cash changes}, }