محمد سعيد كمال. “(The Effect of Using Cloud Accounting on External Audit Quality) ‘A Field Study from the Point of View of External Auditors in the Southern Palestinian Governorates’”. Journal of Research in Finance and Accounting 10, no. 01 (June 30, 2025): 294–315. Accessed February 9, 2026. https://journals.univ-msila.dz/index.php/jorfa/article/view/2871.