Yousif, K. and AL-Nuimi , B. 2024. The Impact of The Professional Assurance Service on Improving Sustainability Performance Reports: An Analytical Study in The Viewpoint of Academics and CPAs in The Kurdistan Region, Iraq. Koya University Journal of Humanities and Social Sciences. 7, 2 (Dec. 2024), 530-543. DOI:https://doi.org/10.14500/kujhss.v7n2y2024.pp530-543.