Al-Matari, E. M. ., Al-bukhrani, M. A., Omer, A. M. ., Alhebri, A. ., & 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), 345–364. https://doi.org/10.18488/73.v12i2.3729