The reality of sustainable accounting in light of artificial intelligence and its impact on financial reports: An exploratory study in Iraqi commercial companies. Entrepreneurship Journal for Finance and Business, [S. l.], v. 7, n. Speical 7, p. 87–101, 2026. DOI: 10.56967/ejfb20261017. Disponível em: https://ejfb.journalpath.com/ejfb/article/view/660. Acesso em: 12 nov. 2026.