Tara Sardar Mamand, & 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), 97–123. https://doi.org/10.25130/tjaes.22.74.2.5