KHOON SIAVASHAN, Moslem; RAMEZANI, Javad; KHALILPOUR, Mehdi; FALLAH, Ali. Development of the Cognitive Flexibility Framework of Auditors: A Qualitative Thematic Analysis Approach. Business, Marketing, and Finance Open, [S. l.], v. 3, n. 4, p. 1–18, 2026. Disponível em: https://www.bmfopen.com/index.php/bmfopen/article/view/395. Acesso em: 25 oct. 2026.