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 [Internet]. 2023 Feb. 25 [cited 2024 May 18];27(1):165-90. Available from: https://zancojournal.su.edu.krd/index.php/JAHS/article/view/453