The Role of the External Auditor in Enhancing the Credibility of Sustainability Reports: A Field Study from the Perspective of External Auditors in the Capital Secretariat of the Republic of Yemen. Int. J. Financ. Admin. Econ. Sci. 2026, 5 (11). https://doi.org/10.59992/IJFAES.2026.v5n11p5.