AL-MANHOURI, Abdullah Hassan Al-Raimi; ALI MAHDI LUTF, Al-Aqdhari. The Impact of Qualitative Characteristics of Accounting Information on The Effectiveness of Internal Control System Components: A Field Study in Insurance Companies Operating in The Republic of Yemen. University of Science and Technology Journal for Management and Human Sciences, Sana’a, Yemen, v. 4, n. 2, p. 95–122, 2026. DOI: 10.59222/ustjmhs.4.2.4. Disponível em: https://journals.ust.edu.ye/USTJMHS/article/view/241. Acesso em: 12 jun. 2026.