Among Flanagan's list were Paul Gallen's knock-on in the final minute of regular time and James Maloney's first-half sin-binning for a professional foul.
- "When is James Maloney a professional foul? It's not a professional foul. It's a penalty, if that."
- "Luke Lewis got run off the ball every time. Go and watch the video how many times he got knocked to the ground in kick-chase.
- "Jayden Brailey going in to tackle the kicker, the kicker kicks the ball at him. He doesn't play at it. Scrum, Cowboys feed."
- "If anyone on this planet thinks Andrew Fifita knocked the ball on, it went tunnel ball through his legs."
Flanagan had two more he believes cost them the game - the first of which was Gallen's late error, and a penalty against Matt Prior soon after that resulted in the Cowboys sending the game into extra time with a penalty goal.
"Paul Gallen, trying to get up to play the ball, and there's a bloke that pulls the ball out," Flanagan said.
"But go down the other end of the field, Matt Prior affecting the tackle, they say he pulls it out and they kick a goal.
"Paul Gallen's should have been a penalty, game over we win the game, full stop. So we talk about decisions, crucial decisions all wrong."
Flanagan is the third NRL coach to take aim at the game's officials in the space of 24 hours, joining Manly's Trent Barrett and Parramatta coach Brad Arthur.
The Sharks coach said it was disappointing that he had to talk about the referees.
"It's disappointing for a game that we're talking about this now. But I had to come and talk about it because in my view, it impacted on the result," he said.
"Those things get factored in the result. In my view, we need to fix it up. Imagine if that was a grand final... well those two (referees) won't be there."
- AAP