“أﻫﻤﯿﺔ ﻤراﻋﺎة ﺒﻌض اﻟﻤﻔﺎﻫﯿم اﻟﺴﻠوﻛﯿﺔ واﻻﻟﺘزام باﻟﻤﺒادئ اﻟﻤﺤﺎﺴﺒﯿﺔ ﻟزﯿﺎدة ﻓﺎﻋﻠﯿﺔ ﻋﻤﻠﯿﺔ اﻟﻔﺤص اﻟﻀريبي”. 2006. Journal of Accounting and Financial Studies ( JAFS ) 1 (2). https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/569.