The effect of the conflict between the independence of the auditor and the provision of advisory services in expressing an impartial technical opinion. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 19, n. عدد خاص, p. 1082–1099, 2024. DOI: 10.34093/3qhgt867. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1846. Acesso em: 26 apr. 2025.