“THE QUALITY AND TIMELINESS OF ISSUING FINANCIAL REPORTS IN LIGHT OF THE APPLICATION OF JOINT AUDITING- AN APPLIED STUDY IN A SAMPLE OF AUDITORS’ OFFICES IN IRAQ”. 2022. European Journal of Interdisciplinary Research and Development 9 (November): 5-15. https://ejird.journalspark.org/index.php/ejird/article/view/161.