“THE ROLE OF INTEGRATED REPORTING IN ENHANCING THE VALUE OF THE ECONOMIC UNIT: AN ANALYTICAL STUDY OF THE OPINIONS OF ACADEMICS AND AUDITORS IN THE KURDISTAN REGION OF IRAQ”. Lex Localis - Journal of Local Self-Government, vol. 23, no. S6, Nov. 2025, pp. 8745-66, https://doi.org/10.52152/rak17v76.