الإفصاح الاختياري و أثره على عملية المراجعة الخارجية : بحث تطبيقي لعينة من قطاع المصارف المدرجة في سوق العراق الأوراق المالية

Abstract EN

The research aims to demonstrate the relationship of the impact of voluntary disclosure practices on the external review of a sample of the banking sector listed in the regular Iraqi market for a period of (7) years for the period (2010-2016).

The research community was selected from (15) banks out of (41) banks and tested Research hypotheses using the statistical program (SMART PLS) and (SPSS), and the researchers concluded that the level of optional disclosure at the banks listed in the Iraq Stock Exchange has achieved an average of 48 (0), which indicates that banks are not aware of the importance of optional disclosure, and the existence of an impact relationship.

Moral positive for each of the bank's general information, future strategic information, social responsibility and environment information, and non-financial performance information on the external review process, while there is a positive weak non-significant impact relationship for each of the future expectations information, financial performance information, and the bank's governance information.

The external review process, the two researchers recommend increasing the level of optional disclosure with banks, and taking advantage of reducing information asymmetry, which leads to reducing risk ratios, raising the level of financial market efficiency, and increasing disclosure.

D.

The auditors in preparing adequate reports at the end of the financial year.

key words: voluntary disclosure, external audit, banking.