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[1] ي. صفية , . علي , "متطلبات تحسين جودة التدقيق الداخلي من أجل إرساء التطبيق السليم لحوكمة الشركات ", Management & Economics Research Journal, Vol. 1, p. 88, 2019
DOI: https://doi.org/10.48100/merj.v1i2.32[2] M. Al Ani, H. Chong, "Interplay between Accounting Conservatism, Auditing Conservatism and Quality of Earnings in Oman", SSRN Electronic Journal , 2021
DOI: https://doi.org/10.2139/ssrn.3808383[3] I. Safya, S. Ali, "Requirements for Improving the Quality of Internal Audit in order to Establish the Proper Application of Corporate Governance", Management & Economics Research Journal, Vol. 1, p. 88, 2019
DOI: https://doi.org/10.48100/merj.v1i2.32