khaled Al-Bashir Mohammed Ahmed and Haytham Mohammed Ramadhan Abraheem, “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 J. Humanit. Appl. Sci., vol. 2, no. 2, pp. 1151–1179, Oct. 2026, doi: 10.64943/ajhas.2026.0202981.