1.
Hasan Abdullah Z, Farimani A, Jaber Khallawy S, Alimoradi M. 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. 2024;1(4):140-157. Accessed November 25, 2025. https://bmfopen.com/index.php/bmfopen/article/view/348