Andarz, Elnaz, Mojtaba Dastoori, and Saeed Moradpour. “Designing a Model for Integrating Process Mining into Financial Statement Auditing”. Business, Marketing, and Finance Open 2, no. 5 (September 1, 2025): 1–12. Accessed August 2, 2025. https://www.bmfopen.com/index.php/bmfopen/article/view/203.