HUSEIN, Noor Abdulrazaq; USEF, Naseem. The impact of the distribution and exchange of audits on the adoption of joint auditing: An exploratory study of the opinions of a sample of auditors in the Kurdistan region. Tikrit Journal of Administrative and Economic Sciences, [S. l.], v. 18, n. 60, 3, p. 173–194, 2022. DOI: 10.25130/tjaes.18.60.3.10. Disponível em: https://www.tjaes.org/ojs/index.php/tjaes/article/view/1309. Acesso em: 7 mar. 2026.