1-Financial Reporting Quality’s Moderating Effects on The Relationship Between External Auditing Practices and Firm Performance During a Decline in Covid-19 

Omran M. Rashid Abdulqadir1 - Bayar Ali Ismael2 

2-   Drivers of Bank Performance in Emerging Markets Amid the Covid-19 Pandemic: A Case Study of Private Banks in Turkey 

https://journal.lfu.edu.krd/ojs/index.php/qzj/article/view/1512

3-A Structural Modelling Approach to The Impact of Electronic Auditing Determinants on The Financial Performance of Islamic Banks in Kurdistan

journals.epu.edu.iq/index.php/ptjhss/article/view/1404