Al-Matari, E.M. , Al-bukhrani, M.A., Omer, A.M. , Alhebri, A. and Ibrahim, T.K. 2024. The moderating effect of the role of accrual basis application controls on the association between government rules application controls on the quality of financial reporting . Humanities and Social Sciences Letters. 12, 2 (Apr. 2024), 345–364. DOI:https://doi.org/10.18488/73.v12i2.3729.