“External Auditor’s Procedures in Reducing Creative Accounting Practices - Exploratory Study”. Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ) 47, no. 2 (September 25, 2021): 150–166. Accessed August 29, 2026. https://jrucs.iq/index.php/JAUCS/article/view/61.