طلال محمد علي الججاوي and ابتهاج اسماعيل يعقوب (2024) “The research aims to discuss and explain the impact of contemporary cultural dimensions presented by Hofstede, especially the recently introduced dimension of leniency versus restraint (IVRIndulgence versus restraint) and its impact on accounting conserva”, Iraqi Journal for Administrative Sciences. كربلاء، جمهورية العراق, 13(52), pp. 34–61. Available at: https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/2599 (Accessed: 18 January 2025).