abbood kadhim, Alaa, and Lubna laith ismail. “The Role of Artificial Intelligence in Enhancing the Accounting and Audit Profession”. Iraqi Journal for Administrative Sciences 21, no. 85 (September 8, 2025): 147–165. Accessed April 19, 2026. https://journals.uokerbala.edu.iq/index.php/ijas/article/view/4300.