Mohammad Hosseini Khiavi, S. , Kheradyar, S. and Ghahremani Saghir , H. (2026) “Designing a Model for Identifying Factors Affecting the Readability of Key Audit Matters”, Business, Marketing, and Finance Open, pp. 1–12. Available at: https://www.bmfopen.com/index.php/bmfopen/article/view/250 (Accessed: 28 August 2025).