SABAH KHUDHAIR, Anwar; DOAEI, Meysam; ABED MOUSA ALSABARY, Ibrahim; ALIMORADI, Mohammad. A Comparative Analysis of the Role of Audit Partners in Preventing Material Misstatements Arising from Fraud in Financial Statements: A Grounded Theory Study in Iran and Iraq. Business, Marketing, and Finance Open, [S. l.], v. 3, n. 4, p. 1–16, 2026. Disponível em: https://www.bmfopen.com/index.php/bmfopen/article/view/380. Acesso em: 22 oct. 2026.