HAMOUDA, Al Mahdi Abdel Azim Al Mahdi. The Role of Digital Transformation in Accounting and Internal Auditing and its Impact on Financial Performance: A Field Study on Libyan Commercial Banks. Sharwes Scientific Journal , [S. l.], n. عدد خاص, p. 0165–0192, 2026. DOI: 10.5281/zenodo.19700953. Disponível em: https://journ.nu.edu.ly/index.php/sharws/article/view/479. Acesso em: 26 jul. 2026.