Al-Wadai , T. M. ., Alsenosy , A. ., & Kassim , A. A. M. . (2025). Exploring The Role of Internal Audit Characteristics and Report on Quality in Shaping External Auditors’ Reliance: Evidence From Saudi Arabia. International Journal of Accounting and Economics Studies, 12(2), 270-281. https://doi.org/10.14419/cz5m5j85