Yousefirad Z, Hajiha Z, Amini Khouzani M, Salehi M. The Role of Internal Audit Competencies in Moderating the Relationship Between Risk Disclosure and Firm Value. JMBS [Internet]. 2026 Jan. 1 [cited 2026 Jan. 15];:1-17. Available from: https://journalmbs.com/index.php/jmbs/article/view/110