“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) 5, no. 2 (June 12, 2025): 110–131. Accessed July 14, 2025. https://journals.ntu.edu.iq/index.php/NTU-JMS/article/view/1459.