“Strategies Used by Auditors to Negotiate Accounting Estimates and Impact the Quality of Professional Work”. Journal of Accounting and Financial Studies ( JAFS ) 19, no. 69 (December 31, 2024): 399–413. Accessed April 26, 2025. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1949.