Adeel Qaiser, Muhammad Adeel Abbas, and Professor Dr. Alia Ahmed. “Beyond the Numeric: How the Accountant’s Role, Moral Justification, and Cognitive Flexibility Form Manipulation, Moderated by Competence, Insights from Emerging-Economies: https://doi.org/10.5281/Zenodo.18014468”. ` 4, no. 02 (December 22, 2025): 2806–2832. Accessed December 22, 2025. https://assajournal.com/index.php/36/article/view/1205.