@article{paperid:1105684, author = {Alaneed, Sadeq and Bagherpour Velashani, Mohammad Ali and Hesarzadeh, Reza}, title = {The relationship between audit fees and reporting delay with financial statements tone in companies listed on the Iraq Stock Exchange}, journal = {International Journal of Business and Development Studies}, year = {2025}, volume = {17}, number = {2}, month = {October}, issn = {2008-448X}, pages = {111--128}, numpages = {17}, keywords = {Audit Fee Audit Reporting Delay Tone of Financial Statements}, }