Saeedi, Heidar, Javad Rezazade, Sahar Sepasi, and Mohammad Amri Asrami. “The Effect of Corporate Governance Elements on Audit Risk”. Business, Marketing, and Finance Open 2, no. 4 (July 20, 2025): 1–12. Accessed February 27, 2026. https://www.bmfopen.com/index.php/bmfopen/article/view/399.