أثر جودة التدقيق على عمليات إدارة الأرباح : دراسة استطلاعية-تطبيقية

الملخص EN

This study aimed to reveal the relationship between the practices of earnings management and Audit quality standards (auditor independence and fees, size and reputation of audit offices, competition between audit offices) in a sample of companies listed in the Iraqi Stock Exchange in fact that accountants can change the number of financial statements through practices of management earning.

We tried to identify the extent of this phenomenon to the Iraqi companies and their relationship with audit quality by applying Miller model to calculate the practices of earning management and Using the questionnaire for a sample of (25) auditors at audit offices in Karbala and Baghdad the study reached to several conclusions companies have exercised earning management in the years(2011,2012,2013,2014,2015,2016,2017) the study provided some recommendations : the companies of the research sample rationalize the practice of earning management because of its negative effects on the economic development and on all parties involved in the company even if it achieved temporary benefit to one of the parties.