IBRAHIM, Bilal Amer. The impact of the independence of the Audit committee on the Shopping of auditors’ opinions in light of market competition: an applied study on a sample of banks listed in the Iraq Stock Exchange: . Al-Ghary Journal of Economic and Administrative Sciences, Kufa, Najaf, IRAQ, v. 20, n. 4, p. 322–341, 2024. DOI: 10.36325/ghjec.v20i4.17514. Disponível em: https://journal.uokufa.edu.iq/index.php/ghjec/article/view/17514. Acesso em: 10 nov. 2026.