The Role of Audit Committees in Assessing the Level of Regulatory Compliance and Its Guiding Principles . Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 20, n. 72, p. 515–530, 2025. DOI: 10.34093/cjnzhs71. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2312. Acesso em: 16 nov. 2025.