Hasan Abdullah, Z. (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), pp. 140–157. Available at: https://bmfopen.com/index.php/bmfopen/article/view/348 (Accessed: 25 November 2025).