حنا م. م. س. ن. . . and عيسى أ. د. س. ك. ., “The impact of the mandatory adoption of IFRS/IAS Standards on the Complexity of the Audit Task and its Implications for Irregular Audit Practices.: An Analytical Study of the Opinions of a Sample of Academic and Professional Accountants in the Kurdistan Region of Iraq”, Polytechnic J. Hum. Soc. Sci., vol. 4, no. 2, pp. 414-433, Nov. 2023.