Analysis and review of existing studies of using XBRL on auditors’ reports: Impact and quality. Al Kut Journal of Economics and Administrative Sciences, [S. l.], v. 14, n. 45, 2022. Disponível em: https://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/480. Acesso em: 27 apr. 2026.