Asst. Lecturer Dhabya Safaa Mahmood Al-Ani, Asst. Lecturer Israa Mohanad Abdulmelek Al-Hamadani, and Asst. Prof. Najat Hameed Sakhar, “The Impact of Corporate Governance on Accounting Policies and Practices”, efltajmei, vol. 7, no. 10, pp. 71–84, Oct. 2025.