حنا م. م. سلوان نعمت, and عيسى أ. د. سيروان كريم. “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 Journal of Humanities and Social Sciences 4, no. 2 (November 8, 2023): 414-433. Accessed July 3, 2024. https://journals.epu.edu.iq/index.php/ptjhss/article/view/1375.