Alwan, Alaa Hussein, and Khemaies Bougatef. “The Quality of Tax Accounting in Accordance With International Internal Auditing Standards: The Case of Iraq”. TEC EMPRESARIAL 19, no. 1 (January 6, 2024): 29–48. Accessed April 25, 2025. https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/360.