%0 Journal Article %T Factors Affecting the Risk of Fraudulent Financial Reporting 1 in Iraq and Iran %A Sallal, Farqad Faisal Jadaan %A Bagherpour Velashani, Mohammad Ali %A Saei, Mohammad Javad %J Al-Qadisiyah Journal for Administrative and Economic Sciences %@ 1816-9171 %D 2020