THE IMPACT OF EXTERNAL AUDIT QUALITY CHARACTERISTICS ON EARNINGS MANAGEMENT IN BANKS LISTED ON THE IRAQ STOCK EXCHANGE. International journal of business and management sciences, [S. l.], v. 4, n. 05, p. 325–350, 2024. DOI: 10.55640/ijbms-04-05-22. Disponível em: https://www.academicpublishers.org/journals/index.php/ijbms/article/view/560.. Acesso em: 3 oct. 2025.