The role of auditing in analyzing the relationship between the governance of investment policy and the cost of debt and its reflection on the continuity of the institution: (بحث تطبيقي في عينة من الشركات المدرجة في سوق العراق للأوراق المالية). (2022). Journal of Accounting and Financial Studies ( JAFS ), 17(61), 37-51. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1106