THE IMPACT OF INTERNAL AUDIT QUALITY AND INTELLECTUAL CAPITAL ON FINANCIAL REPORTING QUALITY IN LIBYAN BANKING INDUSTRY: THE MEDIATION ROLE OF BANKS’ PERFORMANCE. JRA [Internet]. 2023 Dec. 20 [cited 2025 Apr. 6];5(2):14366-93. Available from: https://journlra.org/index.php/jra/article/view/1906