“The Extent of the Role Played by Accounting Disclosure On The Financial Statements According to the Accounting Standard (IFRS 7)An Exploratory Study of the Opinions of a Number of Accountants and Auditors at the Northern Technical University”. 2025. NTU Journal for Administrative and Human Sciences (JAHS) 5 (2): 110-31. https://doi.org/10.56286/s5wdwk20.