NASHWAN K. IBRAHIM; MEZBAN M. FARHAN. The impact of financial report complexity on the external auditor’s opinion: An applied study on a sample of banks in the Iraq Stock Exchange. Tikrit Journal of Administrative and Economic Sciences, [S. l.], v. 21, n. 71 part 2, p. 369–385, 2025. DOI: 10.25130/tjaes.21.71.2.20. Disponível em: https://www.tjaes.org/index.php/tjaes/article/view/2225. Acesso em: 2 aug. 2026.