The reality of quality in the SAI reports: Applied research in the Federal Board of Supreme Audit. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], n. خاص, 2020. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/867. Acesso em: 4 may. 2025.