AL Madhoun, Dr. Khaled. “The Relationship of Fair Value Accounting to the Quality of Accounting Information in Companies Financial Reports: View of the External Auditors in Palestine”. Journal of Economics, Finance and Accounting Studies , vol. 3, no. 1, Mar. 2021, pp. 39-57, https://al-kindipublishers.org/index.php/jefas/article/view/1387.