“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, vol. 3, no. 1, Jan. 2026, pp. 850-6, https://doi.org/10.63841/iue31650.