Tara Sardar Mamand and Hoshiar Abdullah Hawez 2026. The Impact of Cloud Accounting on Audit Risk in the Kurdistan Region: An Exploratory Study of Opinions from a Sample of Auditors. Tikrit Journal of Administrative and Economic Sciences. 22, 74 part 2 (Jun. 2026), 97–123. DOI:https://doi.org/10.25130/tjaes.22.74.2.5.