Ali Al-Fatlawi, Q. ., and R. Abdul khader. “Role of Auditor Turnover In Enhancing The Quality of Auditor’s Report: An Analytical Study”. Akkad Journal Of Contemporary Economic Studies, vol. 2, no. 4, Mar. 2023, pp. 327-13, https://journal.acefs.org/index.php/AJCES/article/view/191.