THE ROLE OF THE EXTERNAL AUDITOR IN REDUCING THE RISKS OF ELECTRONIC DISCLOSURE OF FINANCIAL REPORTS IN IRAQI COMPANIES / AN APPLIED STUDY IN A SAMPLE OF AUDITING COMPANIES IN BAGHDAD. World Economics and Finance Bulletin, [S. l.], v. 27, p. 81–93, 2023. Disponível em: https://scholarexpress.net/index.php/wefb/article/view/3285. Acesso em: 14 jan. 2026.