%0 Journal Article %T THE MODERATING ROLE OF LOCAL GOVERNMENT POLICIES ON TECHNOLOGY ADOPTION AND FINANCIAL REPORTING QUALITY IN IRAN, IRAQ AND OMAN %A Al-khalidi, Hayder %A Lari Dashtbayaz, Mahmoud %A Salehi, Mahdi %J Lex Localis-Journal of Local Self-Government %@ 1581-5374 %D 2025