Hussein Ibrahem, A. and M Mahmood, S. 2023. The Effect of Psychological Capital on the Ethics of Accountants and Auditors and Its Reflection on the Internal Control Effectiveness: Exploratory Study. TANMIYAT AL-RAFIDAIN. 42, 139 (Sep. 2023), 191–219. DOI:https://doi.org/10.33899/tanra.2023.180485.1288.