Mohammad Hosseini Khiavi, Solmaz, Sina Kheradyar, and Hosna Ghahremani Saghir. “Designing a Model for Identifying Factors Affecting the Readability of Key Audit Matters”. Business, Marketing, and Finance Open (January 1, 2026): 1–12. Accessed January 27, 2026. https://bmfopen.com/index.php/bmfopen/article/view/250.