Jabbar Abdulfattah, S. 2023. 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. Zanco Journal of Human Sciences. 27, 2 (Apr. 2023), 377–393. DOI:https://doi.org/10.21271/zjhs.27.2.23.