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 9, no. 02 (December 18, 2024): 438–463. Accessed April 2, 2026. https://journals.univ-msila.dz/index.php/jorfa/article/view/3230.