Chia Nadr Muhamad and Rezan Salahaddin Azzat 2026. The Role of Auditor Sector Specialization in Reducing Audit Risk and Its Impact on the Expectations Gap: An Analytical Study of the Opinions of a Sample of Auditors in the Kurdistan Region of Iraq. Tikrit Journal of Administrative and Economic Sciences. 22, 73 part 2 (Mar. 2026), 383–410. DOI:https://doi.org/10.25130/tjaes.22.73.2.18.