1.
Khoon Siavashan M, Ramezani J, Khalilpour M, Fallah A. Development of the Cognitive Flexibility Framework of Auditors: A Qualitative Thematic Analysis Approach. BMF OPEN. 2026;3(4):1-18. Accessed October 25, 2026. https://bmfopen.com/index.php/bmfopen/article/view/395