R. Hamdoon, Harith. “Activating the Role of the Auditor in Facing Electronic Publishing Challenges of Financial Lists and Reports”. Regional Studies Journal (RSJ) 15, no. 47 (January 1, 2021): 177–208. Accessed September 10, 2025. https://edusj.uomosul.edu.iq/index.php/rsj/article/view/47935.