“The Role of Audit Committees in Assessing the Level of Regulatory Compliance and Its Guiding Principles ”. Journal of Accounting and Financial Studies ( JAFS ) 20, no. 72 (September 30, 2025): 515–530. Accessed November 16, 2025. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2312.