“The Effect of Preparing the Extended Reports Using Brainstorming on the Quality of Auditing”. Journal of Accounting and Financial Studies ( JAFS ) 20, no. 73 (December 31, 2025): 17–34. Accessed January 7, 2026. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2341.