SARAYDARAN, Mohammad Ali; GHASEMI, Mostafa; MOHSENI, Abdolreza. Empirical Testing of a Business Risk–Based Auditing Model in Iran: A Partial Least Squares Approach. Business, Marketing, and Finance Open, [S. l.], p. 1–22, 2027. Disponível em: https://www.bmfopen.com/index.php/bmfopen/article/view/549. Acesso em: 9 oct. 2026.