“Influence of Auditing Firms Intellectual Capital Development on Requirements Availability for Big Data Analysis : Field Study on Auditing Firms in Gaza Strip”, JAFS, vol. 18, no. 62, pp. 287–303, Apr. 2023, Accessed: Jul. 17, 2026. [Online]. Available: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1192