Abbas Aadi Owaini and Haneen Sami Hadi 2026. The quality of internal auditing and its role in reducing accounting information asymmetry: An applied study in the banking sector. University of Thi-Qar Journal. 21, 2 (Jul. 2026). DOI:https://doi.org/10.32792/universityofthi-qar.v21i2.490.