Artikel
The Relationship between audit adjustments and audit quality in Iraq
The present research aims to assess the potential impact of audit adjustments on the audit quality for the listed companies on the Iraqi Stock Exchange. In other words, this research attempts to answer whether the audit adjustments can improve the audit quality or not. To achieve the objectives, a multivariate regression model was employed to test the hypotheses. The research hypotheses were tested using a sample of 35 listed firms on the Iraqi Stock Exchange for 2014-2020 by exploiting a multiple regression model based on the panel data technique. The research findings indicate a positive and significant relationship between audit adjustments and quality. Such findings demonstrate that audit adjustment might be considered a quality factor for audit services. Since no research has addressed such a subject in Iraq, the study can provide helpful information for the equity owners, board of directors, and audit firms, contributing to developing science and knowledge in the auditing field of study.
- Language
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Englisch
- Bibliographic citation
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Journal: Journal of Risk and Financial Management ; ISSN: 1911-8074 ; Volume: 15 ; Year: 2022 ; Issue: 8 ; Pages: 1-17
- Classification
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Management
- Subject
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audit quality
audit adjustments
- Event
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Geistige Schöpfung
- (who)
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Salehi, Mahdi
Ibrahim Jebur, Mohammed
Orfizadeh, Saleh
Abbas Aljahnabi, Ali Mohammed
- Event
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Veröffentlichung
- (who)
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MDPI
- (where)
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Basel
- (when)
-
2022
- DOI
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doi:10.3390/jrfm15080330
- Handle
- Last update
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10.03.2025, 11:44 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Salehi, Mahdi
- Ibrahim Jebur, Mohammed
- Orfizadeh, Saleh
- Abbas Aljahnabi, Ali Mohammed
- MDPI
Time of origin
- 2022
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