THE RELATIONSHIP BETWEEN AUDIT COMMITTEE AND FINANCIAL REPORTING QUALITY: APPLIED TO COMMERCIAL COMPANIES IN IRAQ

Ghaith hakim malik; Mithal Kareem Kadhim Al-Zubaidi; Hayder Hussein Jawad

THE RELATIONSHIP BETWEEN AUDIT COMMITTEE AND FINANCIAL REPORTING QUALITY: APPLIED TO COMMERCIAL COMPANIES IN IRAQ

Authors

Ghaith hakim malik College of Computer Science and Information Technology, Al-Qadisiyah University, Iraq
Mithal Kareem Kadhim Al-Zubaidi College of Administration and Economics, Babylon University, Iraq.
Hayder Hussein Jawad College of Computer Science and Information Technology, Al-Qadisiyah University, Iraq

Keywords:

The audit committee, Financial reporting quality

Abstract

This study investigates the strength of the relationship between the audit committee and the quality of financial reports for Iraqi commercial companies. For this purpose, purposive sampling was used to collect data from 50 Iraqi commercial companies. The results demonstrate that all dimensions of the audit committee affect the dimensions of quality of the financial reports, which are timeliness, relevance, faithful representation, comparability and understandability

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Published

2023-07-07

How to Cite

Ghaith hakim malik, Mithal Kareem Kadhim Al-Zubaidi, & Hayder Hussein Jawad. (2023). THE RELATIONSHIP BETWEEN AUDIT COMMITTEE AND FINANCIAL REPORTING QUALITY: APPLIED TO COMMERCIAL COMPANIES IN IRAQ. World Economics and Finance Bulletin, 24, 1-7. Retrieved from https://scholarexpress.net/index.php/wefb/article/view/2971