“EXAMINING THE IMPACT OF REGULATORY COMPLIANCE, COST REPORTING FREQUENCY, AND INTERNAL AUDIT QUALITY ON COST MANAGEMENT EFFECTIVENESS: EVIDENCE FROM IRANIAN COMPANIES”, Wor.econo. and fin. Bul., vol. 62, pp. 20–28, Oct. 2026, Accessed: Nov. 15, 2026. Available: https://scholarexpress.net/index.php/wefb/article/view/6377