The Impact of Adopting International Financial Reporting Standards (IAS/IFRS) on Mitigating Negative Curbing Accounting Practices An Exploratory Study of the Views of Faculty Members at Universities and Higher Institutes in Libya. Al-Farooq Journal of Sciences, [S. l.], v. 2, n. 4, p. 257–276, 2026. DOI: 10.65405/hvh40w94. Disponível em: https://afjs.histr.edu.ly/index.php/afjs/article/view/772. Acesso em: 16 sep. 2026.