حسام الهاشمي; منذر جبار داغر; عبد الخالق البدران. Factors affecting the application of international auditing standards in Iraq-an analytical study. Iraqi Journal for Administrative Sciences, كربلاء، جمهورية العراق, v. 7, n. 26, p. 151–202, 2024. Disponível em: https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/2742. Acesso em: 19 jan. 2025.