Disclosure of overlapping risks between financial disclosure and non-financial reporting: analysis of overlapping risks in audited reports: Disclosure of overlapping risks between financial disclosure and non-financial reporting. Academic Journal of International University of Erbil, [S. l.], v. 3, n. 1, p. 850–860, 2026. DOI: 10.63841/iue31650. Disponível em: https://ojs.cihanrtv.com/index.php/public/article/view/222.. Acesso em: 31 jan. 2026.