“Measuring the Extent to Which Listed Companies Comply With Sustainability Accounting Standards by Improving Performance and Financial Reporting to Enhance Confidence in Financial Statements: بحث تطبيقي مقارن في عينة من الشركات العراقية والعربية”. Journal of Accounting and Financial Studies ( JAFS ), vol. 17, no. 59, June 2022, pp. 77-91, https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1066.