Ismael, Bashir, Asil J. Anbar, & Muwafiq A. Mham. " The role of the higher education system in rebuilding the unified accounting system In accordance with International Accounting and Reporting Standards (IAS) An analytical survey of the views of a sample of university professors and employees in a number." Academic Journal of Nawroz University [Online], 8.1 (2019): 238-255. Web. 18 Aug. 2019