EMAD AL-HARASH. THE IMPACT OF ACCOUNTING INFORMATION SYSTEMS AS A CONTROL AND AUDIT TOOL ON FAIR VALUE ACCOUNTING APPLICATIONS: A STUDY ON COMPANIES LISTED ON THE IRAQ STOCK EXCHANGE. Spectrum Journal of Innovation, Reforms and Development, [S. l.], v. 32, p. 22–37, 2024. Disponível em: https://sjird.journalspark.org/index.php/sjird/article/view/1115. Acesso em: 31 jan. 2025.