أسعد محمد علي وهاب العواد and صدام حسان نجيب الخفاجي (2024) “The Effect of Accounting Values on Expressing an Opinion on Financial statements In addition, it is Reflection on the Value of the Company”, Iraqi Journal for Administrative Sciences. كربلاء، جمهورية العراق, 17(68), pp. 135–160. Available at: https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/2005 (Accessed: 11 April 2025).