SALAMI DEHKHARGANI, Mohsen; ABDI, Rasul; JAFARI, Ali; REZAI, Nader. Identifying and Explaining the Dimensions and Components of “Capacity” in Small and Medium-Sized Audit Firms and Analyzing Its Role in Audit Service Quality. Business, Marketing, and Finance Open, [S. l.], v. 3, n. 1, p. 1–29, 2026. DOI: 10.61838/bmfopen.578. Disponível em: https://www.bmfopen.com/index.php/bmfopen/article/view/578. Acesso em: 9 oct. 2026.