Mohamed, Mohamed salim, and Ziad Hashem AL-Saqqa. “The Possibility of Utilizing Information Technologies in Achieving the Quality of Financial Reports: Theoretical Research”. Tikrit Journal of Administrative and Economic Sciences 18, no. 60, 3 (December 31, 2022): 156–172. Accessed November 15, 2026. https://www.tjaes.org/index.php/tjaes/article/view/1308.