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 11, no. 6 (June 4, 2026): 4509–4539. Accessed September 28, 2026. http://www.everant.org/index.php/afmjh/article/view/2891.