“Influence of Auditing Firms Intellectual Capital Development on Requirements Availability for Big Data Analysis : Field Study on Auditing Firms in Gaza Strip” (2023) Journal of Accounting and Financial Studies ( JAFS ), 18(62), pp. 287–303. Available at: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1192 (Accessed: 25 June 2025).