An Empirical Study to Detect the Accounting Policies Used In Practices of Adapting Accounting Numbers in Iraq and Its Impact on Fighting Financial Corruption. Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ), [S. l.], v. 41, n. 3, p. 27–65, 2021. DOI: 10.55562/jrucs.v41i3.174. Disponível em: https://jrucs.iq/index.php/JAUCS/article/view/174. Acesso em: 10 may. 2026.