[1]
Z. H. . Abdullah, A. Farimani, S. Jaber Khallawy, and A. . Mohammad, “The Impact of the Open Budgeting System on Improving the Audit Process with Emphasis on Underlying Factors”, JMBS, vol. 3, no. 2, pp. 1–17, Apr. 2025, Accessed: Jan. 15, 2026. [Online]. Available: https://journalmbs.com/index.php/jmbs/article/view/136