Abbas, Fadhil Hussein. “The Influence of Digital Auditing on Enhancing Tax Compliance: Accountants and Auditors’ Perspectives”. University of Thi-Qar Journal 21, no. 1 (March 30, 2026): 113–130. Accessed April 6, 2026. https://jutq.utq.edu.iq/index.php/main/article/view/457.