Abdul Rahman, Nurul Najihah, and Nor Hanani Ahamad Rapani. “Factors Influencing CAATs Adoption Among Auditors in Malaysian SMPs through Behavioral Intention: A Conceptual Paper”. International Journal of Accounting, Finance and Business 11, no. 67 (August 3, 2026). Accessed October 11, 2026. https://academicinspired.com/ijafb/article/view/4410.