The role of technology in creating modern trends in accounting and auditing. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 19, n. عدد خاص, p. 460–475, 2024. DOI: 10.34093/v6n58p30. Disponível em: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1639. Acesso em: 1 may. 2025.