Sohad Sabih Alsaffar1, Noor Sabah Hussein2. “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, vol. 14, no. 2, June 2026, https://www.publishpk.net/index.php/ijiaf/article/view/512.