Ahmed Kadhim Eidan and Ali Taha Yaseen (2026) “The Impact of Cybersecurity Spending for Accounting Systems on Enhancing Financial Reporting Quality: An Analytical Study Based on the Perceptions of a Sample of Key Card Company Customers”, Tikrit Journal of Administrative and Economic Sciences, 22(75 part 1), pp. 420–437. doi: 10.25130/tjaes.22.75.1.22.