Yousefirad , Z. ., Hajiha, Z., Amini Khouzani , M. ., & Salehi , M. . (2026). The Role of Internal Audit Competencies in Moderating the Relationship Between Risk Disclosure and Firm Value. Journal of Management and Business Solutions, 1-17. https://journalmbs.com/index.php/jmbs/article/view/110