دور لجنة التدقيق (الاستقلالية)‎ في تحسين جودة الأرباح لحماية حقوق المساهمين غير المسيطرين : دراسة استطلاعية في بيئة الأعمال العراقية

الملخص EN

The research aims to verifying the role that the audit committee (independent) can play in the economic entities of Iraq to protect the rights of non-controlling shareholders by limiting earning management practices to improve the earning quality in 2020.

The study was conducted according to an exploratory method to collect data through questionnaire tool for a sample academics and working professionals respectively academic and professional institutions in the field of accounting and auditing.

The research found that there is a direct correlation relationship with statistical significance under the level of 5% between mechanism of audit committee (independent) and the earning quality, as the value of the correlation between them reached 0.595.

Mechanism of audit committee (independent) has a significant effect on the earning quality, the research recommended the necessity of making fundamental amendments to the Iraqi companies law No.

21 of 1997 amending the year 2004 in a manner that ensures the formulation and construction of a solid corporate governance system.

Including the formation of the audit committee that contributes to reducing agency conflicts especially the conflict between the controlling shareholders and the non-controlling shareholders.