Yousefirad Z, Hajiha Z, Amini Khouzani M, Salehi M. The Role of Internal Audit Competencies in Moderating the Relationship Between Risk Disclosure and Firm Value. JMBS. Published online January 1, 2026:1-17. Accessed January 15, 2026. https://journalmbs.com/index.php/jmbs/article/view/110