Bushra Hamid Hassan AL-isami, and Mondher Fakhfakh. “The Auditor’s Role in Enhancing Financial Report Quality: An Applied Study on Iraqi Banks”. International Journal of Economics, Commerce, and Management 2, no. 2 (March 5, 2025): 218–228. Accessed December 6, 2025. https://international.areai.or.id/index.php/IJECM/article/view/582.