Hasan Abdullah, Z. ., Farimani, A. ., Jaber Khallawy, S. ., & Alimoradi , M. (2024). 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. Business, Marketing, and Finance Open, 1(4), 140-157. https://bmfopen.com/index.php/bmfopen/article/view/348