AL-SORIHI, Sultan Ali Ahmed; AL-SOMALI, Huda Mahmoud Muhammad. The Impact of the External Auditor’s Verification Responsibility and Skills on Detecting Earnings Management Practices: Perspectives of External Auditors in Audit Firms and Offices in Yemen. University of Science and Technology Journal for Management and Human Sciences, Sana’a, Yemen, v. 4, n. 1, p. 99–138, 2026. DOI: 10.59222/ustjmhs.4.1.4. Disponível em: https://journals.ust.edu.ye/USTJMHS/article/view/208. Acesso em: 5 mar. 2026.