ABDULLAH, Zaman Hasan; FARIMANI, Alireza; JABER KHALLAWY, Sattar; MOHAMMAD, Alimoradi. The Impact of the Open Budgeting System on Improving the Audit Process with Emphasis on Underlying Factors. Journal of Management and Business Solutions, [S. l.], v. 3, n. 2, p. 1–17, 2025. Disponível em: https://journalmbs.com/index.php/jmbs/article/view/136.. Acesso em: 15 jan. 2026.