Ramyar Rzgar Ahmed 2021. The Role of Electronic Accounting Information Systems in Improving the Quality of Financial Statements: An Exploratory Study in a Sample of Iraqi Commercial Banks in Erbil Governorate. QALAAI ZANIST JOURNAL. 6, 3 (Sep. 2021), 539–574. DOI:https://doi.org/10.25212/lfu.qzj.6.3.18.