M. Rahimi, M. H. Janani, F. Sefaty, and A. Ghiyasvand, “Designing a Model for Accountants’ Whistleblowing Against Financial Fraud”, BMF OPEN, pp. 1–11, Jul. 2025, Accessed: Jun. 11, 2025. [Online]. Available: https://bmfopen.com/index.php/bmfopen/article/view/115