اثر جودة التدقيق على الأداء المالي : ادلة من العراق، السعودية و ايران

الملخص EN

The main purpose of this study is to examine the impact of audit quality on the financial performance for three neighboring countries, namely Iraq, Saudi Arabia and Iran, which could be an important reference for other similar studies in this region, the study sample consisted of 210 views (company - year) for Iraq, 732 views (company - year) for Saudi Arabia, and 846 views (company - year) for Iran, for six consecutive years from 2014-2019.

Multiple linear regression analysis was used for this type of data.

Our results indicate there is positive role that audit quality plays on financial performance.

It seems that audit quality is of great interest to the three countries, as the general culture that these countries enjoy can impose a certain pattern of important decisions in the quality audit.

In the same context, our results support the reduction of the agency problem between shareholders and managers.

The results of the study also reveal the role of company size in improving financial performance.

And since this study presents results for three countries, it can be relied upon in the future as an important reference by the foreign and local investor in choosing the optimal investment and maximizing the wealth of shareholders in the countries of the region.