BASRA UNIVERSITY IS DISCUSSING A MASTER’S THESIS (THE EFFECT OF QUALITY AUDITING ON PROFITS MANAGEMENT)
A master's thesis discussing in the Accounting Department ((The impact of audit quality in profit management)) - an analytical message on a number of Iraqi industrial companies listed on the Iraq Stock Exchange for the period 2008-2010
The thesis presented by the student (Hassan Ali Jassim) included five chapters, the first chapter dealt with the methodology of research and previous studies, the second chapter included the quality of auditing, the third chapter included the definition of profit management and the fourth chapter dealt with the practical side of the study and finally the fifth chapter focused on conclusions and recommendations.
The study aimed to clarify the determinants that affect the quality of auditing and focus on its clear impact on the quality of auditing, identifying profit management strategies and the method used for each strategy, then focusing on the most agreed model in revealing profit management and showing the extent to which the companies under review practice managing profits and finally explaining the impact of audit quality in management Profits.
The researcher concluded that the determinants used to demonstrate the impact of the quality of auditing on profit management are insufficient to demonstrate the impact, as it became clear that there is a moderate percentage of the impact in managing profits.
Among the most prominent recommendations reached by the researcher is the use of more than one specific in order to demonstrate the impact of the quality of auditing on profit management and the use of a larger sample in relation to the local environment.897
