تأثير جودة التقارير المالية على رأي المدقق الخارجي : دراسة تطبيقية في الشركات العراقية

الملخص EN

The research aims to test the impact of the financial reports quality on the type of opinion of the external auditor in a group of Iraqi companies belonging to a group of sectors, during the period from 2011-2018, where the financial reports quality was measured by the level of quality of benefits in agreement with (Shuraki et al.

, 2020) The results indicated that there is no impact on the financial reports quality in the auditor's opinion, Because there is no impact on the quality of the accruals, and the results also indicated the influence of the governing variables represented by financial leverage and volume, and the lack of impact on profitability in the opinion of the external auditor.