International Journal of Research in Finance and Management
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E-ISSN: 2617-5762|P-ISSN: 2617-5754

International Journal of Research in Finance and Management

2022, Vol. 5, Issue 2
An assessment of auditing quality based on the performance, independence, and reputation of the auditor, from the perspective of Iraqi auditors

Dr. Mohammed Ali Hassan and Mohammed Jaber Kadhim

An analysis of the most critical quality audit factors in Iraqi commercial banks is presented in this paper. Respondents selected by simple random sampling were asked about their perceptions of internal and external auditors and their financial managers. The components of our study were auditor qualifications (AQ), auditor independence (AI), and auditor reputation (AR). Various theories were used to conduct this study, including agency, adaptive structuration, and stewardship. The primary study's methodology was regression analysis. Based on the regression analysis, auditor qualifications significantly impacted auditing quality. In addition to auditor independence, auditor reputation also influences auditing quality.
Pages : 246-253 | 33 Views | 12 Downloads
How to cite this article:
Dr. Mohammed Ali Hassan, Mohammed Jaber Kadhim. An assessment of auditing quality based on the performance, independence, and reputation of the auditor, from the perspective of Iraqi auditors. Int J Res Finance Manage 2022;5(2):246-253.
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International Journal of Research in Finance and Management