“أﻫﻤﯿﺔ ﻤراﻋﺎة ﺒﻌض اﻟﻤﻔﺎﻫﯿم اﻟﺴﻠوﻛﯿﺔ واﻻﻟﺘزام باﻟﻤﺒادئ اﻟﻤﺤﺎﺴﺒﯿﺔ ﻟزﯿﺎدة ﻓﺎﻋﻠﯿﺔ ﻋﻤﻠﯿﺔ اﻟﻔﺤص اﻟﻀريبي”. Journal of Accounting and Financial Studies ( JAFS ), vol. 1, no. 2, June 2006, https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/569.