دور التخصص القطاعي للمدقق في دعم حوكمة الشركات: دراسة تطبيقية على عينة من الشركات العراقية

الملخص EN

The research aims to know the role of the Auditor's industry Specialization in supporting the mechanisms of corporate governance represented by (the independence of the board of directors, the size of the board of directors, concentration of ownership), by applying to a sample of companies listed on the Iraqi Stock Exchange for the period from 2011 to 2019, the research dealt with an analysis method Content of the annual financial statements of a sample of (12) companies distributed in to (6) banks and (6) industries, as well as the use of industrially specialized external audit offices, their reports and interviews.

Correlation and regression models were used to examine the relationship and influence between these variables, and the Using the statistical program (SPSS Ver.

23) to test the research hypotheses, and the research concluded that companies in the Iraqi environment have a low level of reliance on audit offices that are characterized by industry specialization.

The results also indicate that there is a significant correlation between the industry specialization of the auditor and two mechanisms of corporate governance, which is the independence of the board of directors, the size of the board of directors, while there was no significant relationship with the mechanism of concentration of ownership, and that there is a statistically significant effect of the industry specialization of the auditor in two mechanisms of corporate governance.

It is the independence of the board of directors, the size of the board of directors, while there was no statistically significant effect on the mechanism of concentration of ownership.

The researchers recommend that the legislative and regulatory bodies for the audit profession in Iraq should confirm the existence of an acceptable level of industrial specialization in the activity of the client whose accounts they audit because of its role in supporting corporate governance.