MAJHOOL, Abbas Hakim; ABBASIAN, Ezatollah; FAKHER, Islam. A Contextualized Econometric Model for Fraud Risk Assessment in Financial Statement Audits: Evidence from Iraqi Commercial Banks. Business, Marketing, and Finance Open, [S. l.], p. 1–20, 2027. Disponível em: https://www.bmfopen.com/index.php/bmfopen/article/view/511.. Acesso em: 9 jul. 2026.