Al-Wadai , Thamer M., Ahmed Alsenosy, and Aza Azlina Md Kassim. “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, no. 2 (June 26, 2025): 270–281. Accessed December 5, 2025. https://www.sciencepubco.com/index.php/IJAES/article/view/34008.