The Mediating Role of Audit Quality in the Relationship Between IFRS Adoption and Financial Reporting: Evidence from Big Four Auditing Firms in an Emerging Market. - Alaskar, Mohammad Zaid; Alomair, Abdulrahman; Abdelraheem, Abubkr Ahmed Elhadi; Musa, Asaad Mubarak Hussien (Journal of Risk & Financial Management, 2026)