Abstract: temperature (85, 90, 95, and 100oC) significantly affected the properties of ZnO NRs. At a temperature of 95oC, the structural and optical properties have been significantly enhanced, besides, well-aligned ZnO NRs have been obtained. With the rise of growth...

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...