The effect of preparing the extended reports using brainstorming on the quality of auditing. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 20, n. 73, p. 17–34, 2025. DOI: 10.34093/m3yzbg23. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2341. Acesso em: 7 jan. 2026.