“The Role of Applying Block Chain Technology in Reducing the Expectation Gap in the Audit Environment - an Analytical Study of the Opinions of a Sample of Academics and Auditors in the Kurdistan Region - Iraq”. Journal of University of Human Development 11, no. 4 (September 22, 2025): 20–30. Accessed September 30, 2026. https://journals.uhd.edu.iq/index.php/juhd/article/view/1469.