“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 ) 17, no. 61 (November 11, 2022): 37–51. Accessed March 13, 2025. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1106.