A PhD dissertation at the University of Basrah examines the impact of audit culture on the quality of auditor reports

A PhD dissertation at the University of Basrah examines the impact of audit culture on the quality of auditor reports

A PhD. dissertation at the College of Administration and Economics, University of Basrah, examined the impact of audit culture on the quality of auditor reports through a comparative study within the context of oil service contracts and national licensing rounds in Iraq.

The dissertation, submitted by student Mohammed Jawad Kadhim, aimed to study the impact of culture and the cultural environment on the quality of auditor reports within the Iraqi oil and gas sector, considered a vital sector.

The dissertation included an examination of the cultural gap between traditional local auditing methods and strategic global practices.

The dissertation concluded that there is a cultural gap between local auditing, which relies on traditional methods, and global auditing, which relies on strategic auditing.

The dissertation recommended a shift from formal and bureaucratic compliance to strategic quality based on actual performance, adapting to international standards, and embracing digital transformation.