Salih, H. R., & Sultan, A. S. . (2022). The Requirements for The Formation of Audit Committees and Their Effects in Improving The Quality of Financial Reports and Narrowing the Expectation Gap: Case Study at Asiacell Communications, Private Equity Firm . The Scientific Journal of Cihan University– Sulaimaniya, 5(2), 106-143. https://doi.org/10.25098/5.2.6