“Accounting for the expenses of the stages of oil research and exploration and its role in improving revenues for crude oil companies: An analytical survey of the opinions of a sample of accountants and administrators in a company (Taq Taq Operating Company) for oil in Erbil Governorate - Kurdistan Region” (2021) Journal of University of Human Development, 7(3), pp. 92–103. doi:10.21928/juhd.v7n3y2021.pp92-103.