أثر جودة التدقيق في إدارة الأرباح : دراسة تحليلية على عدد من الشركات العراقية المدرجة في سوق العراق للأوراق المالية للمدة (2009-2014)‎

Abstract EN

The study aims to identify the closest variables of the local environment in order to measure the quality of audit, and to show the most agreed model in the disclosure of earnings management and the most important strategies used in achieving profit management, and to show the practice of companies to manage profits and in order to achieve the objectives of research the following hypotheses were formulated: 1- There is no statistically significant impact on the quality changer (size of audit companies) in earnings management 2- There is no statistically significant effect on the quality changer (duration of the audit company's work) in earnings management 3- There is no statistically significant effect of the audit quality changer (audit company specialization) in earnings management In order to achieve the hypotheses, jones's modified model, which is the most agreed model in earnings management disclosure, was measured audit quality variables (the size of the audit company based on the number of licenses for the audit profession in the company, the duration of the audit company's work on the basis of the number of years three years and more, the audit company is allocated on the basis of the market share of the audit company in the sector in which it operates), and the program (Binomial test) was used to test hypotheses, It was concluded that jones's revised model is the most agreed form in the disclosure of optional dues, that the quality of the audit does not affect the earnings management of the companies under scrutiny, and the most common form used by the management of earnings management is (the basis of maturity), The most important recommendations emphasized the research professionals and those responsible for data auditing the use of the modified Jones model in the disclosure of earnings management taking into account other models that are more accurate in disclosing earnings management such as (Jones Model, Healy, De angelo, industry model, matching performance of optional dues, optional revenue model, and many other models), Before selecting any of the models mentioned, anfa requires the authorities to see the variables of the model in order to know that the data needed by the model is available, and to focus the data auditers in the form of profit management (due basis), which is more likely to be manipulated by the administration because of the discretionary powers granted to them.