Roustom, Z., Isper Hamwi , K. ., M. Saeed Armoush , A. ., & Msallam Shawqal, S. . (2025). The Impact of Adopting the Sustainability Balanced Scorecard (SBSC) by Audit Clients on the External Auditor’s Assessment of Internal Control Risk: An Empirical Study. Qubahan Academic Journal, 5(3), 59–77. https://doi.org/10.48161/qaj.v5n3a1788