Kadhim, Hayder Oudah. “The Role of Digital Accounting in Enhancing Information Security and Improving the Efficiency of Financial Reports: Applied Study in a Sample of Iraqi Banks”. American Journal of Education and Evaluation Studies 2, no. 6 (June 24, 2025): 360–372. Accessed July 2, 2025. https://semantjournals.org/index.php/AJEES/article/view/2098.