The role of contemporary audit procedures in reducing negative earning management practices in Iraqi economic units. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 19, n. 66, p. 85–94, 2024. DOI: 10.34093/7wey3b61. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1405.. Acesso em: 16 may. 2024.