Azari, Shirin, and Roya Taheri. “Financial Governance, Digital Economy and Efficiency in Audit Processes: A Multidimensional Analysis in the Context of Brexit, Bitcoin, SMEs and Audit Systems”. International Journal of Business Management and Entrepreneurship 4, no. 3 (September 7, 2025): 83–94. Accessed November 21, 2025. https://mbajournal.ir/index.php/IJBME/article/view/90.