THE MODERATING ROLE OF LOCAL GOVERNMENT POLICIES ON TECHNOLOGY ADOPTION AND FINANCIAL REPORTING QUALITY IN IRAN, IRAQ AND OMAN. Lex localis - Journal of Local Self-Government, [S. l.], v. 23, n. 10, p. 919–950, 2025. DOI: 10.52152/801051. Disponível em: https://lex-localis.org/index.php/LexLocalis/article/view/801051. Acesso em: 16 sep. 2025.