AMIN ELSAYED AHMED LOTFY. Reframing Strategic Auditing as a Public Value Creation Mechanism: Evidence from Underutilized Public Assets and Sovereign Fund Performance in Egypt. Account and Financial Management Journal, [S. l.], v. 11, n. 6, p. 4509–4539, 2026. DOI: 10.47191/afmj/v11i6.01. Disponível em: http://www.everant.org/index.php/afmjh/article/view/2891. Acesso em: 28 sep. 2026.