“The role of the international auditing standard IAS 540 ‘Auditing accounting estimates and related disclosures’ in limiting income smoothing practices in the financial statements (from the point of view of Iraqi auditors)” (2023) Journal of Accounting and Financial Studies ( JAFS ), 18(63), pp. 339–350. Available at: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1230 (Accessed: 3 July 2024).