“An Empirical Study to Detect the Accounting Policies Used In Practices of Adapting Accounting Numbers in Iraq and Its Impact on Fighting Financial Corruption” (2021) Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ), 41(3), pp. 27–65. doi:10.55562/jrucs.v41i3.174.