The main objective of this study is to study and measure both concepts and the impact of
audit quality on the accounting conservatism. The study employed both the SPSS and …

Purpose: The aim of this study is to examine the effect of adoption of IFRS on the Iraqi
environment by studying the relationship between the adoption of international financial …

This study investigated the influence of corporate governance mechanisms on firm
performance of public listed companies in Iraq. Specifically, the study examined the effect of …

Internal auditing is an impartial practice, which involves providing assurance and consulting
services that are aimed at improving a company's business operations. The recent business …

Corporate governance over the years has become an issue of global concern due to the
2008 economic crisis and several financial scandals and corporate failures. This has drawn …

Financial fraud, encompassing activities like embezzlement and misappropriation of assets,
poses a substantial threat to businesses, potentially leading to financial losses, legal …

In order to achieve economic development, investment is one of the biggest economic
dimensions with the capability of a playing a major role. As a result, it is considered …

El objetivo de este trabajo de investigación es determinar si existe discrecionalidad directiva
en los bancos más representativos del país. Si bien es cierto que la discrecionalidad …

The research aims to prepare a proposed audit program and examine it, including the
principles of governance, investment policy governance and the cost of debt, in addition to …

This study aimed to examine the joint effect of auditor's auditing and training on reducing
financial statements' manipulation Iraqi companies listed in stock exchange. Specifically, this …