adel khalil, abdelrahmanne (2025) “ 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, 7(02), pp. 379–394. Available at: https://journals.univ-msila.dz/index.php/jorfa/article/view/3393 (Accessed: 9 February 2026).