El-Toby , B. H. M. ., Kareem, A. D. ., & Abd, W. H. . (2022). The possibility of Applying International Accounting Standards in the Public Sector (IPSAS) in the Iraqi Government Accounting System: Exploratory Research for the Opinions of Accountants at the University of Al-Muthanna. International Journal of Professional Business Review, 7(2), e0461. https://doi.org/10.26668/businessreview/2022.v7i2.461