Jimenez, Christian Eligius A., et al. “What Makes Them Happy?: Measuring the Happiness of Certified Public Accountants through the COVID-19 Pandemic in Cotabato Province, Philippines”. International Journal of Multidisciplinary: Applied Business and Education Research, vol. 7, no. 5, May 2026, pp. 1900-9, https://doi.org/10.11594/ijmaber.07.05.06.