The efficiency of the tax examiner and its impact on discovering the artificial adjustment of profits: Applied research in the General Tax Authority. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 17, n. 60, p. 133–145, 2022. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1082.. Acesso em: 28 apr. 2024.