R. A. K. Shamil and I. S. Neamah, “The impact of sectoral specialization as one of the dimensions of the external auditor characteristics on the financial reports quality: An applied study on a sample of banks listed in the Iraqi Stock Exchange”, Tikrit J. Admin. Econ. Sci., vol. 18, no. 60, 3, pp. 82–94, Dec. 2022.