Akbari M, Khodabakhshi Parijan K, Rahimi M, Abbasabad Arabi F. Examining the Barriers to and Strategies for Artificial Intelligence Adoption in Audit Institutions: A Qualitative Grounded Theory Study. BMF OPEN. 2025;2(6):1-16. Accessed August 15, 2026. https://www.bmfopen.com/index.php/bmfopen/article/view/554