“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 ) 41, no. 3 (October 8, 2021): 27–65. Accessed May 10, 2026. https://jrucs.iq/index.php/JAUCS/article/view/174.