Sabah khudhair, Anwar, et al. “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, July 2026, pp. 1-16, https://www.bmfopen.com/index.php/bmfopen/article/view/380.