The role of internal auditing in enhancing the transparency of financial reporting: A field study of a sample of companies listed on the Iraq Stock Exchange for the Period from 2023 to 2025. Entrepreneurship Journal for Finance and Business, [S. l.], v. 7, n. Special 4, p. 257–267, 2026. DOI: 10.56967/ejfb2026935 . Disponível em: https://ejfb.journalpath.com/ejfb/article/view/563. Acesso em: 12 nov. 2026.