“Determinants of Reducing the Expectation Gap and Its Impact on Audit Quality: An Analytical Study of Auditor Perspectives”. Raparin Journal of Humanities (RJH) 12, no. 6 (December 29, 2025): 1308–1334. Accessed January 15, 2026. https://journal.uor.edu.krd/index.php/JUR/article/view/2536.