“The Role of Auditing in Analyzing the Relationship Between the Governance of Investment Policy and the Cost of Debt and Its Reflection on the Continuity of the Institution: (بحث تطبيقي في عينة من الشركات المدرجة في سوق العراق للأوراق المالية)”. Journal of Accounting and Financial Studies ( JAFS ), vol. 17, no. 61, Nov. 2022, pp. 37-51, https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1106.