تأثير التدقيق المشترك في جودة التقارير المالية و انعكاسهما على قرارات المستثمرين

الملخص EN

The purpose of the study is to highlight the importance of the common scrutiny method and its impact on the quality of financial reports and their reflection on investor decisions.

To achieve the objectives of the study, The effect of joint scrutiny on investor decisions has also been measured based on the value of shares traded during each year of the search sample.

To measure the impact of joint scrutiny on the quality of financial reports and its reflection on investor decisions, a questionnaire was used, which targeted investors in the Iraq Stock Exchange and was 77 out of 100 retrieved forms.

Likert five dimensional scale has been used to express the five dimensional sentences.

To statistically test study hypotheses, a number of statistical programs have been used to determine the scale of the correlation, the impact and the level of morale of the study variables.

The study reached a number of conclusions : the most important of which is that from the perspective of the questionnaire sample members, joint scrutiny increases the quality of financial reports, indicating the importance of joint scrutiny in providing more appropriate accounting information, and therefore benefits investors in terms of investment decision-making