Roustom Z, Isper Hamwi K, M. Saeed Armoush A, Msallam Shawqal S. 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. QAJ [Internet]. 2025Jul.7 [cited 2026Jul.15];5(3):59-77. Available from: https://journal.qubahan.com/index.php/qaj/article/view/1788