"The impact Accounting.of ownership structure on the relationship between audit fees and tax avoidance in listed companies in Iraq", KJEAS, م 16, عدد 55, ص 1116–1147, يناير 2025, تاريخ الوصول: أغسطس 13, 2026. موجود في: https://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/934