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khaled Al-Bashir Mohammed Ahmed and Haytham Mohammed Ramadhan Abraheem 2026. The impact of using smartphone applications on improving the quality of electronic disclosure of financial reports:An applied study on faculty members in the Accounting Department at the Faculties of Economics in Zawiya and Ajilat - Zawiya University. Al-imad Journal of Humanities and Applied Sciences (AJHAS). 2, 2 (Oct. 2026), 1151–1179. DOI:https://doi.org/10.64943/ajhas.2026.0202981.