# The Moderating Impact of the Audit Committee on Creative Accounting Determination and Financial Reporting Quality in Iraqi Commercial Banks

> Research article (Risks, 2022) · cited 61× · AI/ML

**Wikidata**: [openalex:W4224293012](https://www.wikidata.org/wiki/openalex:W4224293012)  
**Source**: https://4ort.xyz/entity/the-moderating-impact-of-the-audit-committee-on-creative-accounting-determination-and-financial-reporting-quality-in-ira