FALLATAH, EMAD MOHAMMED, et al. “Moderating Effect of IFRS on Ownership-Structures–Audit-Quality Relationship for Listed Firms in Saudi Arabia”. The Journal of Contemporary Issues in Business and Government, vol. 27, no. 2, Apr. 2021, pp. 3511-25, http://www.cibgp.com/index.php/1323-6903/article/view/1259.