Heydari M, Azhdar M, Torabi I. From Expert Consensus to User Perception: How Financial Staff and Independent Auditors Perceive Cloud Accounting Services Risk in the Petrochemical Industry. BMF OPEN. Published online September 1, 2027:1-18. Accessed October 30, 2026. https://bmfopen.com/index.php/bmfopen/article/view/679