@article{ author = {Mennati, Vahid, Dadkhah, Hamed}, title = {The Effect of Internal Controls and Internal Auditors in Sustainability Reporting Assurance}, journal = {Accounting and Corporate Governance Researches}, year = {2025}, volume = {3}, number = {7}, pages = {47-67}, doi = {10.71600/jacgr.2024.1128392} }