“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”.
NTU Journal for Administrative and Human Sciences (JAHS), vol. 5, no. 2, June 2025, pp. 110-31,
https://doi.org/10.56286/s5wdwk20.