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 [Internet]. 2026 Sep. 24 [cited 2026 Sep. 25];2(3):1061-79. Available from: https://jshd.com.ly/index.php/jshd/article/view/336