Internal banking supervision requirements and their impact on the development of electronic accounting information systems: Applied research in a sample of Iraqi private banks. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 12, n. 40, 2019. DOI: 10.34093/jafs.v12i40.133. Disponível em: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/133. Acesso em: 1 may. 2025.