Aminizadeh K, Taebi Noghondari A. The Effect of Psychological Characteristics, Professional Skills, Occupational Experience, and Rationality on Auditors’ Competence and Perception. BMF OPEN. Published online September 1, 2027:1-18. Accessed October 30, 2026. https://bmfopen.com/index.php/bmfopen/article/view/670