M. . Habibizadeh, M. Taherinia, A. . Moslemi, and M. . Khorramabadi, “Identifying Key Factors and Drivers Affecting Sustainable Auditing Based on Sustainability Reporting”, BMF OPEN, pp. 1–15, Nov. 2026, Accessed: Jun. 09, 2026. [Online]. Available: https://www.bmfopen.com/index.php/bmfopen/article/view/458