MARWA QUTAIBA ALDABBAGH; ZEYAD HASHIM ALSAQA. Accounting Disclosure Requirements for Cyber Risks in the Information Technology Environment (A Theoretical Study). Tikrit Journal of Administrative and Economic Sciences, [S. l.], v. 22, n. 74 part 2, p. 169–187, 2026. DOI: 10.25130/tjaes.22.74.2.8. Disponível em: https://www.tjaes.org/index.php/tjaes/article/view/2489. Acesso em: 16 oct. 2026.