THE IMPACT OF AUDITOR CHARACTERISTICS ON THE QUALITY OF FINANCIAL REPORTS, TAKING INTO ACCOUNT THE ROLE OF THE COMPANY’S STRATEGY-CASE STUDY OF COMPANIES LISTED ON THE IRAQI STOCK EXCHANGE. Wor.econo. and fin. Bul. 2025;44:210-217. Accessed January 13, 2026. https://scholarexpress.net/index.php/wefb/article/view/5114