A. H. AL-Naser, A. J. Muhamad, and M. R. Merjan, “The Role of Audit in the Measurement and Accounting Disclosure of Quality Costs and their Impact on Tax Profits”, IAJAFM, vol. 10, no. 1, pp. 27–39, Feb. 2023, doi: 10.9756/IAJAFM/V10I1/IAJAFM1004.