Al Okaidi, Nuha Hamed H., and Maher A. H. Al-Shamam. “Intellectual Impartiality in A Ccounting Theorizing and Its Relationship With Building Accounting Standards An Analytical Study of The Opinions of a Sample of Accounting Academics in Iraq”. Tikrit Journal of Administrative and Economic Sciences, vol. 18, no. 57, 3, Mar. 2022, pp. 13-29, doi:10.25130/tjaes.18.57.3.2.