“The Effect of the Conflict Between the Independence of the Auditor and the Provision of Advisory Services in Expressing an Impartial Technical Opinion”. Journal of Accounting and Financial Studies ( JAFS ) 19, no. عدد خاص (August 31, 2024): 1082–1099. Accessed December 28, 2024. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1846.