Ramyar Rzgar Ahmed. "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, no. 3 (سبتمبر 30, 2021): 539–574. تاريخ الوصول مايو 19, 2024. https://journal.lfu.edu.krd/ojs/index.php/qzj/article/view/703.