Tahani Outhman Ettarkiwe. “Challenges of Recognizing and Reviewing Digital Assets As an Intangible Asset in the Context of Digital Transformation: A Critical Analytical Study in Light of Literature Review and Professional Publications”. Comprehensive Journal of Humanities and Educational Studies, vol. 2, no. 3, Sept. 2026, pp. 804-39, https://doi.org/10.65420/yev6ra21.