Influence of Auditing Firms Intellectual Capital Development on Requirements Availability for Big Data Analysis : Field Study on Auditing Firms in Gaza Strip. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 18, n. 62, p. 287–303, 2023. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1192. Acesso em: 26 apr. 2025.