“The role of the forensic accounting philosophy in the transparency and quality of financial statements: : An applied study on a sample of workers at the Trade bank of Iraq and the Gulf Commercial Bank in Babylon”, JAFS, vol. 16, no. 56, pp. 122–134, Aug. 2021, Accessed: May 02, 2024. [Online]. Available: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/984