“The efficiency of the tax examiner and its impact on discovering the artificial adjustment of profits: Applied research in the General Tax Authority”, JAFS, vol. 17, no. 60, pp. 133–145, Aug. 2022, Accessed: Dec. 23, 2024. [Online]. Available: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1082