An Empirical Analysis on the Impact of External Auditing Quality on the Earnings Management of the Iraqi Industrial Companies under financial for the period 2010 to 2017 (2021) ARTICULO Rahman, Nahla Ghalib Abdul Flayyih, Hakeem Hammood Salih, Jalil Ibrahim Estudios de economía aplicada Vol. 39 Núm. 11 Pág. 22-0

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