Effect of Financial Risk Audit in Light of International Financial Reporting Standard (IFRS) on Credit Decisions (Applied Research at Sumer Commercial Bank). Journal of Madenat Alelem, [S. l.], v. 12, n. 2, p. 6–23, 2020. Disponível em: https://journal.mauc.edu.iq/index.php/JMAUC/article/view/359. Acesso em: 24 apr. 2026.