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. Zanco Journal of Human Sciences, [S. l.], v. 27, n. 1, p. 165–190, 2023. DOI: 10.21271/zjhs.27.1.11. Disponível em: https://zancojournal.su.edu.krd/index.php/JAHS/article/view/453. Acesso em: 18 may. 2024.