Ahmed Kadhim Eidan, and Ali Taha Yaseen. “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, vol. 22, no. 75 part 1, Sept. 2026, pp. 420-37, doi:10.25130/tjaes.22.75.1.22.