Hussein Alkhyyoon, Mohammad Reza Abbaszadeh, Farzaneh Nassir Zadeh. 2022. “The Impact of Enterprise Risk Management on Firm Performance by Fraud Detection in Iran, Iraq, And Saudi Arabia”. CEMJP 30 (4):23-51. http://journals.kozminski.cem-j.org/index.php/pl_cemj/article/view/3.