N. . Al-Shamsawee, J. Rezazade, and S. . Sepasi, “A Model of the Factors Determining the Selection of Independent Auditors in Companies Listed on the Iraq Stock Exchange”, BMF OPEN, pp. 1–25, Jul. 2027, Accessed: Jul. 28, 2026. [Online]. Available: https://www.bmfopen.com/index.php/bmfopen/article/view/537