TARA SARDAR MAMAND; HOSHIAR ABDULLAH HAWEZ. 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, [S. l.], v. 22, n. 74 part 2, p. 97–123, 2026. DOI: 10.25130/tjaes.22.74.2.5. Disponível em: https://www.tjaes.org/index.php/tjaes/article/view/2434. Acesso em: 16 oct. 2026.