YOUSEFIRAD , Zohreh; HAJIHA, Zohreh; AMINI KHOUZANI , Mohsen; SALEHI , Mahdi. The Role of Internal Audit Competencies in Moderating the Relationship Between Risk Disclosure and Firm Value. Journal of Management and Business Solutions, [S. l.], p. 1–17, 2026. Disponível em: https://journalmbs.com/index.php/jmbs/article/view/110.. Acesso em: 15 jan. 2026.