Hossein shoja, Mohammad reza mehrabanpour, Hossein jahangirnia, and Reza gholami jamkarani. 2023. “Designing a Model Related to the Impact of Cultural, Social and Moral Capital on the auditor’s Independence Based on the Structural Equation Approach”. Elementary Education Online 20 (6):101-18. https://ilkogretim-online.org/index.php/pub/article/view/6321.