Adeel Qaiser, Muhammad Adeel Abbas, 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. ASSAJ [Internet]. 2025 Dec. 22 [cited 2026 Feb. 24];4(02):2806-32. Available from: https://assajournal.com/index.php/36/article/view/1205