"The impact of artificial intelligence systems and technology on the sustainability of the quality of financial reports" (2023) Al Kut Journal of Economics and Administrative Sciences, 15(49), ص 469–488. موجود في: https://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/669 (تاريخ الوصول: 24 أكتوبر 2026).