Keywords: Iraq
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Journal Articles
Journal of Financial Crime (2021) 28 (3): 892–905.
Published: 23 April 2021
...Farqad Sallal; Mohammad Ali Bagherpour Velashani; Mohammad Javad Saei Purpose The purpose of this paper is to study comparatively motivations for committing fraud in financial statements in two emerging markets including Iran and Iraq. Design/methodology/approach The research is a descriptive...

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