University of Basra doctoral dissertation examines the impact of the auditor on the quality of accounting information
A doctoral dissertation at the University of Basra's Faculty of Management and Economics, Department of Accounting, examined the impact of not changing the auditor and audit quality on the appropriateness of accounting information, through the role of earnings management as a mediating variable.
The thesis, submitted by researcher Jalil Ibrahim Saleh, aimed to analyze the commitment of Iraqi banks to change auditors and the quality of audit work, and its impact on the reliability of accounting data.
The thesis recommended that companies listed on the Iraqi Stock Exchange should be required to change their auditors periodically, to enhance the quality of financial disclosure and reduce profit management practices.
Department of Media and Government Communication
