Ismael, Bashir, Anbar, Asil, AND Mham, Muwafiq. " 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], Volume 8 Number 1 (18 March 2019)