Loading...
Please wait, while we are loading the content...
Similar Documents
The Relationship between Audit Adjustments and Audit Quality in Iraq
| Content Provider | MDPI |
|---|---|
| Author | Salehi, Mahdi Jebur, Mohammed Ibrahim Orfizadeh, Saleh Aljahnabi, Ali Mohammed Abbas |
| Copyright Year | 2022 |
| Description | 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. |
| Starting Page | 330 |
| e-ISSN | 19118074 |
| DOI | 10.3390/jrfm15080330 |
| Journal | Journal of Risk and Financial Management |
| Issue Number | 8 |
| Volume Number | 15 |
| Language | English |
| Publisher | MDPI |
| Publisher Date | 2022-07-26 |
| Access Restriction | Open |
| Subject Keyword | Journal of Risk and Financial Management Information and Library Science Audit Adjustments Audit Quality |
| Content Type | Text |
| Resource Type | Article |
