Hwnar Mohammed Mohammed Amin, Soran Mohammed Amin, and Mohammed Hazem Ismail Al-Ghazali. 2017. “The Effectiveness of External Audit in Reducing Creative Accounting Practices (from the Perspective of Auditors and University Professors)”. The Scientific Journal of Cihan University– Sulaimaniya 1 (3):276-91. https://doi.org/10.25098/1.3.16.