Heydari, Mansour, Mohsen Azhdar, and Iraj Torabi. 2027. “From Expert Consensus to User Perception: How Financial Staff and Independent Auditors Perceive Cloud Accounting Services Risk in the Petrochemical Industry”. Business, Marketing, and Finance Open, September, 1-18. https://bmfopen.com/index.php/bmfopen/article/view/679.