أثر خصائص لجان التدقيق على ممارسات الإفصاح الطوعي : دراسة تطبيقية في عدد من المصارف المحلية المدرجة في سوق العراق للأوراق المالية

الملخص EN

The research aims at conducting an analytical study on the impact of the characteristics of the audit committees on voluntary disclosure practices.

The research community represents the published financial reports of (15) Iraqi banks in the regular market in Iraq Stock Exchange, in addition to publishing them in the websites of the selected banks for 2016 and 2017.

The most important of these results is that the characteristics of the Audit Committee can be used to evaluate the efficiency of the internal control system of the Bank, which will reflect the accuracy of the financial statements disclosed voluntarily.

Therefore, the researchers recommend working on the establishment of seminars for members of the Board of Directors of banks, showing the importance of audit committees and their availability in financial reports published as it enhances the confidence and credibility information voluntarily disclosed by banks.