The impact of First-time Adoption of International Financial Reporting Standards in the audit procedures: applied research for a sample of banks listed in the Iraq Stock Exchange. JAFS [Internet]. 2024 Sep. 30 [cited 2025 Apr. 29];19(68):53-71. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1731