تأثير استمرارية الأرباح على رأي المدقق الخارجي : دراسة تطبيقية على عينة من الشركات المدرجة في سوق العراق للأوراق المالية

الملخص EN

The research aims to test the effect of earnings persistence on the type of opinion of the external auditor, assuming that there is a statistically significant effect of earnings persistence on the opinion of the external auditor in the companies listed in the Iraqi Stock Exchange.

The research dealt with the financial reports of a group of Iraqi companies belonging to a group of listed sectors.

In the Iraqi Stock Exchange, which numbered (13) companies, during the period from 2011 to 2018, where the multiple regression model was used in the (SSPS) program to extract the results, which indicated that the high earnings persistence led to the type of auditor's opinion being more conservative.

The decline in the earnings persistence has led to the fact that the auditor's opinion is not conservative, and the most important thing that the researchers recommend is to raise awareness of the importance of the role of the auditor's opinion with regard to alerting to any matters that raise doubts about the ability of companies to persiste, and to develop more accurate measurement models for the earnings persistence in Iraqi companies.