Awla Abubakr , Z., R. . Salahaddin Azzat, and S. . Abdulwahed Hamad. “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, vol. 27, no. 1, Feb. 2023, pp. 165-90, doi:10.21271/zjhs.27.1.11.