MOHAMMED, Dr. Iman Shakir; HUSSEIN, Mohammed Ali. The External Auditor’s Perception of the Impact of Fair Value Estimates on the Effectiveness of Professional Skepticism, An Analytical Study of Iraqi Audit Offices and Companies. American Journal of Economics and Business Management, [S. l.], v. 5, n. 12, p. 126–145, 2022. DOI: 10.31150/ajebm.v5i12.1821. Disponível em: https://globalresearchnetwork.us/index.php/ajebm/article/view/1821. Acesso em: 17 aug. 2025.