| First Name | Last Name | Affiliation |
|---|---|---|
| Ansam | Al-Azzawi | Post Graduate Institute for Accounting & Financial Studies of University of Baghdad |
| Muayed | Hammeed Majdy | المعهد العالي للدراسات المحاسبية والمالية |
| Zainab | Sadiq Ibrahem | university of baghdad |
| First Name | Last Name | Affiliation |
|---|---|---|
| Ansam | Al-Azzawi | Post Graduate Institute for Accounting & Financial Studies of University of Baghdad |
| Muayed | Hammeed Majdy | المعهد العالي للدراسات المحاسبية والمالية |
| Zainab | Sadiq Ibrahem | university of baghdad |