MIDOUNE, Abdelbasset; SERDANI, Khaireddine. From Rules to Reason: A Cognitive Framework for Evaluating the Differential Impact of ISA Compliance on Audit Report Quality. Finance, Accounting and Business Analysis (FABA), [S. l.], v. 7, n. 2, p. 294–303, 2025. DOI: 10.37075/FABA.2025.2.12. Disponível em: http://faba.bg/index.php/faba/article/view/285. Acesso em: 7 jun. 2026.