RASHEED, Nadhim Hassan; AFRAM, May Ablahad. The effect of using brainstorming to improve the professional skepticism of the external auditor to discover fraud in the financial statements: A study of the opinions of a sample of external auditors in Iraq. Tikrit Journal of Administrative and Economic Sciences, [S. l.], v. 18, n. 60, 1, p. 1–25, 2023. DOI: 10.25130/tjaes.18.60.1.1. Disponível em: https://www.tjaes.org/ojs/index.php/tjaes/article/view/607. Acesso em: 5 mar. 2026.