Al - Mahmadi, Hanan Abdullah Hamed. “The Impact of the Transition to International Accounting and Auditing Standards on Audit fees from the Perspective of the External Auditors in Saudi Arabia: A Field Study”. Journal of Economic, Administrative and Legal Sciences 2, no. 13 (October 30, 2018): 107–78. Accessed December 20, 2025. https://ajsrp.ojsexpert.com/index.php/jeals/article/view/565.