“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, vol. 27, Oct. 2023, pp. 81-93, https://scholarexpress.net/index.php/wefb/article/view/3285.