The effect of audit team and audit committee performance on the quality of audit
Hakeem Hammood Flayyih,
Hala Ayyed Hadi,
Ghazwan Ayad Khalid Al-Shiblawi
et al.
Abstract:The study investigates the impact of audit committee performance (ACP) and audit team (AT) characteristics on audit quality. The research problem emerges when we question whether the characteristics of audit committees (ACs) impact audit quality. Additionally, an inquiry arises regarding the influence of the characteristics of the audit (CAT) team within the audit offices of Iraqi audit firms (AFs) on the audit quality. ACP characteristics include the number of members, independent members, financial and accou… Show more
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