Sohad Sabih Alsaffar1, Noor Sabah Hussein2 (2026) “The Impact of Adopting the Concept of Professional Specialization by Iraqi Audit Firms on Reducing Audit Costs: A Study of Auditors’ Opinions”, International Journal of Innovative and Applied Finance, 14(2). Available at: https://www.publishpk.net/index.php/ijiaf/article/view/512 (Accessed: 26 July 2026).