Awla Abubakr , Z.; Salahaddin Azzat, R. .; Abdulwahed Hamad, S. . The Role of Joint Audit in Increasing the Reliability of Financial Statements An Analytical Study of the Opinions of a Sample of Auditors and Accounting Academics in Universities and Institutes in the Erbil Governorate. ZJHS 2023, 27, 165-190.