Ph.D: Accounting, Alzahra University, 2016.

M. Sc: Accounting, Alzahra University, 2010.

B. Sc: Accounting, Alzahra University, 2007.

Address : Department of Economics, Alzahra university ,Tehran , Iran.

Tel : +9821-85692922

Fax : +9821-8861

E-mail: a.valizadeh [at sign] alzahra.ac.ir