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Thikra Alqmool PhD student in Accounting at the University of Valencia, with a research focus on sustainability assurance and auditing. My work examines the development of international assurance standards (such as ISSA 5000), the implementation of sustainability reporting under CSRD/ESRS, and the integration of emerging technologies, including blockchain and artificial intelligence, into auditing practices. I conduct both empirical and conceptual studies that connect regulatory frameworks with auditing practices across Europe.​