@article{
  author = {Sheri Anaghiz, Saber, Rahimeian, Nezam Aldin, Salehi Sadaghiyani, Jamshid, Khorasani, Abotaleb},
  title = {Educational Need Assessment and Investigating the Needed Skills of Independent Auditors, Financial Managers and Financial Analysts in Iran Based on Katz Model},
  journal = { Quarterly Journal of Training and Development of Human Resources},
  year = {2017},
  volume = {4},
  number = {13},
  pages = {0-0},
  doi = {}
}