[1]
Z. . Hasan Abdullah, A. . Farimani, S. . Jaber Khallawy, and M. Alimoradi, “Identification and Screening of Foundational Factors of the Open Budget System in Enhancing the Audit Process: A Qualitative Study Using Content Analysis and the Delphi Method”, BMF OPEN, vol. 1, no. 4, pp. 140–157, Aug. 2024, Accessed: Dec. 07, 2025. [Online]. Available: https://www.bmfopen.com/index.php/bmfopen/article/view/348