A. . . Gharibi, A. Nemati, and B. . PourBahrami, “Designing a Model of Auditors’ Perceptions Regarding the Adoption of Emerging Technologies from the Perspective of Members of the Iranian Association of Certified Public Accountants”, JMBS, pp. 1–15, Jan. 2027, Accessed: Jul. 30, 2026. [Online]. Available: https://journalmbs.com/index.php/jmbs/article/view/293