Z. . Yousefirad, Z. Hajiha, M. . Amini Khouzani, and M. . Salehi, “The Role of Internal Audit Competencies in Moderating the Relationship Between Risk Disclosure and Firm Value”, JMBS, vol. 4, no. 1, pp. 1–17, Jan. 2026, doi: 10.61838/jmbs.110.