gashir أ. س. .; Aloui ن. ع. .; Massoud خ. أ. . The impact of intellectual capital on achieving competitive advantage for legal audit offices in Libya: The educated organization is a moderating variable. Journal of Financial Accounting and Managerial Studies, [S. l.], v. 10, n. 2, p. 143–171, 2024. Disponível em: https://review.univ-oeb.dz/ojs.jfams/index.php/jfams/article/view/27. Acesso em: 18 dec. 2025.