Hazem Ali Muttair. “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”. European Journal of Interdisciplinary Research and Development, vol. 9, Nov. 2022, pp. 5-15, https://ejird.journalspark.org/index.php/ejird/article/view/161.