“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”, Wor.econo. and fin. Bul., vol. 27, pp. 81–93, Oct. 2023, Accessed: Jan. 14, 2026. [Online]. Available: https://scholarexpress.net/index.php/wefb/article/view/3285