Gazi Hasan, Majid, Javad Rezazade, and Sahar Sepasi. “The Role of Bank-Affiliated Directors in Monitoring Earnings Management and Improving Financial Reporting Quality: Evidence from Banks Listed on the Iraq Stock Exchange”. Business, Marketing, and Finance Open (January 1, 2027): 1–20. Accessed July 23, 2026. https://www.bmfopen.com/index.php/bmfopen/article/view/527.