[1]
Salma Essa Salih Salim, “The Impact of Digital Transformation on the Efficiency of the Accounting and Auditing Profession: An Empirical Study on Commercial Banks in Sirte”, jshd, vol. 2, no. 3, pp. 1061–1079, Sep. 2026, doi: 10.65421/jshd.v2i3.336.