Awla Abubakr , Z., Salahaddin Azzat, R. ., & Abdulwahed Hamad, S. . (2023). 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. Zanco Journal of Human Sciences, 27(1), 165–190. https://doi.org/10.21271/zjhs.27.1.11