Al-sabrey , Mazen Saeed Qaid, and Ashal Al-Haythami Muhammad Ashal, trans. “The Impact of Mandatory Change of External Auditor in Reducing the Risk of Material Misstatements in The Financial Statements: A Field Study of Auditors in The Republic of Yemen”. Journal of Social Studies 32, no. 1 (January 29, 2026). Accessed February 3, 2026. https://journals.ust.edu/index.php/JSS/article/view/3438.