Hozheen Abdulazeez Hassan and Nawzad Khudhur Saeed 2025. The Impact of Financial Structure on the Relationship Between Audit Fees and Earnings Management Practices - An Empirical Study on A Sample of Companies Listed on the Iraq Stock Exchange. Tikrit Journal of Administrative and Economic Sciences. 21, 71 part 1 (Sep. 2025), 237–272. DOI:https://doi.org/10.25130/tjaes.21.71.1.14.