HASAN ABDULLAH, Zaman; FARIMANI, Alireza; JABER KHALLAWY, Sattar; ALIMORADI , Mohammad. 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, [S. l.], v. 1, n. 4, p. 140–157, 2024. Disponível em: https://bmfopen.com/index.php/bmfopen/article/view/348.. Acesso em: 25 nov. 2025.