ADEL KHALIL, Abdelrahmanne. The Impact of Joint Auditing on Audit Costs A field study on a sample of external audit offices. Journal of Research in Finance and Accounting, [S. l.], v. 7, n. 02, p. 379–394, 2025. Disponível em: https://journals.univ-msila.dz/index.php/jorfa/article/view/3393. Acesso em: 9 feb. 2026.