zerroukhi, sabah. “The Effectiveness of External Audit in Reducing Tax Evasion: An Analytical Study of a Sample Academics and Professionals Opinions”. Journal of Research in Finance and Accounting, vol. 9, no. 02, Dec. 2025, pp. 438-63, https://journals.univ-msila.dz/index.php/jorfa/article/view/3230.