Saber Abood M. Department of Accounting, College of Administrative and Financial Sciences, Imam Ja’afar Al-Sadiq University, Baghdad, Iraq. . sajssh [Internet]. 2025 Oct. 8 [cited 2025 Oct. 12];6(5):139-62. Available from: https://journals.acspublisher.com/index.php/sajssh/article/view/22902