PhD Thesis at Basrah University Examines the Quality of Financial Reporting
A PhD thesis 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 - in a sample study of commercial banks in Iraq and some Arab countries.
The thesis presented by researcher Baha' al-Deen Fareed Madhi al-Zamili included measuring the impact of auditor characteristics personal and professional on the quality of financial reporting, using Accounting Standard No. (1) as an intervening variable.
The thesis 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.
Department of Media and Government Communication
