The Effect of Psychological Capital on the Ethics of Accountants and Auditors and Its Reflection on the Internal Control Effectiveness: Exploratory Study. TANRA [Internet]. 2023 Sep. 1 [cited 2026 Jul. 27];42(139):191-219. Available from: https://tanmiyat.uomosul.edu.iq/index.php/tanmiyat/article/view/29502