تأثير التدقيق المشترك في جودة أرباح بعض المصارف الخاصة المدرجة في سوق العراق للأوراق المالية

Abstract EN

In this research, the quality of profit continuity was measured for some private banks listed in the Iraqi Stock Exchange by adopting a simple linear regression model (Francis) for the period of time during which the joint audit was applied, that is, after obligating it to be applied by the Central Bank of Iraq, starting from the 2016 fiscal year using account data.

The final accounts of these banks and the purpose of their obligation is to raise the level of performance of the external audit.

The goal of measuring the quality of profit continuity is to determine the impact of the joint audit on their continuity.

To achieve the goal, the data of the final accounts of a sample of private banks listed in the Iraqi Stock Exchange (10) and for a period of time (2016-) 2020) The profit continuity regression equation has been found for each bank, and one of the conclusions reached by the research is that the marginal tendencies of all regression models are negative values, which indicates that there is no quality in their profits and therefore there is no profit continuity in them except for some positive values that approach the value of zero Which reflects the existence of quality temporary profits that are going to disappear after applying the joint audit.