تأثير المقدرة الجوهرية لشركات و مكاتب التدقيق على جودة الأرباح للمصارف المدرجة في سوق العراق للأوراق المالية
Other Title(s)
The impact of the core competence for audit companies and offices on the earning quality of banks in Iraq stock exchange
Author
Source
Issue
Vol. 14, Issue 46 (31 Mar. 2019), pp.42-56, 15 p.
Publisher
University of Baghdad Post Graduate Institute for Accounting and Finance Studies
Publication Date
2019-03-31
Country of Publication
Iraq
No. of Pages
15
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
The research aims at measuring the extent of the relationship and influence of the indicators of the Core competencies of the audit firms and offices in the Earning Quality of the private banks listed in the Iraq Stock Exchange under audit.
The research community represents 38 banks.
The sample of the research has been approved only 10 banks continue to issue their financial statements for the period (2007 – 2017), in addition to the audit offices assigned to audit these banks, which amounted to 14 companies and auditing offices.
John's (1999) model revised by Kothari et al., (2005) was adopted to measure the Earning Quality by finding discretionary accruals and non-discretionary accruals, to measure the Core competencies indicators , which are (Knowledge, experience, skill of auditors, assistants, number of assistants, techniques used and development certificates for auditors and assistants) by a survey questionnaire distributed to the auditors concerned with the examination of banks included in the sample of research.
The statistical program (SPSS) was adopted for data analysis and access to results, which showed the existence of a positive relationship and effect with significance of the core competence in the quality of profits.
American Psychological Association (APA)
فيحاء عبد الله يعقوب. 2019. تأثير المقدرة الجوهرية لشركات و مكاتب التدقيق على جودة الأرباح للمصارف المدرجة في سوق العراق للأوراق المالية. مجلة دراسات محاسبية و مالية،مج. 14، ع. 46، ص ص. 42-56.
https://search.emarefa.net/detail/BIM-888456
Modern Language Association (MLA)
فيحاء عبد الله يعقوب. تأثير المقدرة الجوهرية لشركات و مكاتب التدقيق على جودة الأرباح للمصارف المدرجة في سوق العراق للأوراق المالية. مجلة دراسات محاسبية و مالية مج. 14، ع. 46 (2019)، ص ص. 42-56.
https://search.emarefa.net/detail/BIM-888456
American Medical Association (AMA)
فيحاء عبد الله يعقوب. تأثير المقدرة الجوهرية لشركات و مكاتب التدقيق على جودة الأرباح للمصارف المدرجة في سوق العراق للأوراق المالية. مجلة دراسات محاسبية و مالية. 2019. مج. 14، ع. 46، ص ص. 42-56.
https://search.emarefa.net/detail/BIM-888456
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن ملاحق : ص. 54-56
Record ID
BIM-888456