Zeraatgari, Ramin, Lakzaee, Meysam . “Investigating the Moderating Role of Time Budget Pressure in the Relationship Between Professional Commitment and Underreporting of Audit Time.” JETAAF, vol. 2, no. 4, 2025, pp. -.   https://doi.org/10.82563/jetaaf.2024.202506041208844