“The Effect of Non-Adoption of the Compulsory Rotation of the External Auditor in the Quality of Audit and Detection of Errors - A Field Study in Companies and Offices of the Iraqi Audit” (2021) Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ), 43(2), pp. 50–80. doi:10.55562/jrucs.v43i2.143.