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 4, no. 2 (June 11, 2026): 95–122. Accessed June 12, 2026. https://journals.ust.edu.ye/USTJMHS/article/view/241.