Al-Manhouri, Abdullah Hassan Al-Raimi, and Al-Aqdhari Ali Mahdi Lutf. “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, vol. 4, no. 2, June 2026, pp. 95-122, https://doi.org/10.59222/ustjmhs.4.2.4.