Abstract: Porosity measurement is essential in understanding fluid flow through rock formations via different methods such as porosimeter, Scanning Electron Microscopy (SEM) images, ImageJ and Digimizer software. This study aims to compare these methods...

Abstract: auditors from various banks in Iran and Iraq. The data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The study reveals a positive relationship between external auditors’ competence and independence...