The role of COSO framework in preventing earning management practice An analytical study of the opinions of a sample of Auditors & Accountants in banks- Erbil City Journal name and Status گۆڤارى زانکۆ بۆ زانستە مرۆڤایەتییەکان/بەرگى. 26 ، ژمارە.2، ساڵى 202
