This study intends to recognize the rate at which Earnings Management (EM) is practiced by Iraqi industrial organizations registered in the Iraq stock exchange and also to distinguish the most essential factors that influence the Earnings Management (EM) practices through the audit quality. This study also intended to distinguish the type of correlation between the characteristics of auditing quality. This study additionally aimed to distinguish the type of correlation between the characteristics of auditing quality and Earnings Management (EM). A model was built to achieve the objective of that study of measuring the correlation between auditing quality and Earnings Management practices. Different statistical methods were employed such as the Binomial Test utilized for the first major silver test, also the Binary Logit test for the other five hypotheses. The results of the research showed that there is a need to establish an oversight committee is working to provide an environment of high-quality auditing work in order to minimize undesirable practices such as the practice of managing earnings. Additionally, the findings indicate the need to educate investors and managements on the adverse effects of management practices profits and making right decision for investment.
In the first decade of the third millennium, shareholding companies faced several crises, with four major crises affecting financial markets, beginning with the collapses of a group of large companies following the Enron Energy company and similar companies in various countries, followed by the financial crisis and the collapse of global oil prices, which quickly ended until the sta As a result, the purpose of this study is to shed light on the role of external audit in assessing bank continuity, as Iraqi banks are among the first institutions and companies to move toward the application of international standards as well as being committed to accounting principles and assumptions, and they face a wide range of risks, the most dangerous of which is financial instability. Furthermore, the Kida model has been adopted in assessing the stability of banks and their ability to meet their obligations and perform their duties through a set of financial ratios that distinguish successful banks from those whose ability is suspect and vulnerable to financial failure, as well as trying to identify the nature of their activities at an early stage. However, using financial ratios, Kida's model was applied to a sample of three Iraqi banks, and the research concluded that the external auditor should use financial analysis models to know and evaluate the banks' continuity in terms of anticipating financial collapse.
This paper analysed the effect of electronic internal auditing (EIA) based on the Control Objectives for Information and Related Technologies (COBIT) framework. Organisations must implement an up-to-date accounting information system (AIS) capable of meeting their auditing requirements. Electronic audit risk (compliance assessment, control assurance, and risk assessment) is a development by Weidenmier and Ramamoorti (2006) to improve AIS. In order to fulfil the study’s objectives, a questionnaire was prepared and distributed to a sample comprising 120 employees. The employees were financial managers, internal auditors, and workers involved in the company’s information security departments in the General Company for Electricity Distribution (GCBED) of Baghdad, owned by the Iraqi federal government. The Statistical Package for the Social Sciences (SPSS) software was employed to analyse the data and hypotheses. The study concluded that there is a substantial effect on the performance of EIA depending on the COBIT framework in reducing electronic audit risk in GCBED. According to the findings, additional research should be undertaken to improve efficiency, accounting control efficiency, and asset protection programs to lessen audit risk.
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