A PHD. DISSERTATION AT THE UNIVERSITY OF BASRAH EXAMINES (THE IMPACT OF AUDITOR CHARACTERISTICS ON THE QUALITY OF FINANCIAL REPORTING)

A PHD. DISSERTATION AT THE UNIVERSITY OF BASRAH EXAMINES (THE IMPACT OF AUDITOR CHARACTERISTICS ON THE QUALITY OF FINANCIAL REPORTING)
A PhD. Dissertation at the College of Administration and Economics at the University of Basrah examined the impact of auditor characteristics on the quality of financial reporting through International Accounting Standard No. (1) Presentation of Financial Statements - A study in a sample of commercial banks in Iraq and some Arab countries
The dissertation presented by the student (Bahaa Al-Din Farid Madi Al-Zamili) aims to measure the impact of the personal and professional characteristics of the auditor on the quality of financial reporting, using Accounting Standard No. (1) as an intervening variable.
The dissertation concluded that there is an improvement in the quality of financial reporting that is positively related to qualitative characteristics and audit results, as high-quality leads to better opinions from auditors.