An Empirical Analysis on the Impact of External Auditing Quality on the Earnings Management of the Iraqi Industrial Companies under financial for the period 2010 to 2017

Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq. Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021) Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both markets. Findings: The result of the study indicates that companies listed in the two markets exercise Earnings Management. Practices for managing earnings are used to either enhance, decrease, or balance out earnings. Research, Practical & Social implications: the approaches to Earnings Management take considerably different directions. As a result, the trend in Tunisia was among of profit growth. in contrast, the companies listed in (ISE) engage in Earnings Management with the intent of cutting profits. The evident indecait that taxation on businesses, political pressure from governments, and other factors may all be contributing factors to rising or falling earnings management practies. Originality/value: the fact, our current study is the first to compare earnings management in companies operate in both the markets of Tunisia and Iraq.

Section: Earnings Management In the Academic Literaturementioning

confidence: 99%

A Comparative Study to Reveal Earnings Management in Emerging Markets: Evidence from Tunisia and Iraq

Flayyih¹,

Khiari²

2022

“…(Rattray, 2020) believes that the internal auditing standards are "a binding performance model that specifies the general rules to be followed when carrying out the audit process or professional custom". The AICPA has defined auditing standards as "general guidelines that guide auditors to carry out their professional responsibilities in auditing financial statements" (Brown, 2020;Abdul Rahman et al, 2021). (Harahap, 2018) confirms that the generally accepted standards of internal auditing represent "a basis for the work of internal auditors, specifying their technical responsibilities and following up on their professional performance".…”

Section: The Concept Of Internal Auditing Standardsmentioning

confidence: 99%

The Extent of the Application of Internal Auditing Standards in Iraqi Commercial Banks

Hussaina¹,

Abdulahad²

2022

Purpose: This research aims to identify the extent of application of internal auditing standards recognized in Iraqi commercial banks. Theoretical framework: the Iraqi commercial banks apply standards of Attribute for internal auditing issued by professional organizations, and that they apply the performance standards that must be taken into account when carrying out internal auditing work. Design/methodology/approach: In order to achieve these goals, an exploratory study was conducted according to which (48) questionnaires were distributed, of which (36) questionnaires were returned, and the researchers approved the questionnaire analysis on the SPSS statistical program. Findings: the result of the research is that Iraqi commercial banks apply internal auditing standards issued by international professional organizations. Research, Practical & Social implications: The senior management contributes to addressing the remarks of the internal auditor and taking appropriate measures to implement the suggestions and recommendations he makes. Originality/value: This study measures the effects resulting from adoption the international internal auditing standards in the performance of banking activities after the transition to IFRS in iraqi banks.

“…The internal control system: includes the organizational plan, control, means of coordination, and supervision, so that no single person is responsible for all stages of the process, as each employee's work is subject to review by another employee who is involved in the process' implementation, and control work is characterized by contributing to the strengthening and strengthening of i. (Abdul Rahman et al, 2021).…”

Section: Dmentioning

confidence: 99%

A University Control Systems Development Using the Strategic of Sustainability: Survey Study in the Iraqi Private Universities

Mahdi

Abass

2022

Purpose: The research aims to try to develop university monitoring systems based on sustainable development indicators, by formulating a proposed path for the possibility of integrating its dimensions within the strategy of the Iraqi private universities. Theoretical framework: The university's strategy is to fulfill its social responsibility towards society and the environment to achieve value for stakeholders associated with Iraqi universities in the long term. Design/methodology/approach: The research sample they are final statements and financial reports issued by the Board of Supreme Audit for the number of private Iraqi universities; there are 30 universities. As well as management reports issued by the concerned authorities for universities in Baghdad for the Iraqi private universities in the capital for the period (2016.2017). The questionnaire was used as research tool; Findings: Non-application of international accounting and auditing standards in private Iraqi universities, which highlights the lack of preparation of long-term reports in private Iraqi universities for sustainable development in future. Research, Practical & Social implications: the sustainability report represents a structured presentation of the economic, environmental and social performance of the economic unit, thus helping to maximize the long-term value of the unit. Originality/value: Presenting a proposed path for the Iraqi private universities to develop university control systems by integrating the university's strategy with the sustainability strategy