The role of auditors in disclosure on the extent to which companies comply with international accounting standards

Volume 20 No 6 (2022)

Eman Abdel Moneim Mal Allah,SajadAmerDiab Al-Zubaidi,Faisal Nafeh Al-Ani

DOI: The research aims to know the role that the external auditor plays in obligating investment companies to disclose financial information in their final reports in accordance with international accounting standards. this is done by conducting analytical test

Abstract

The research aims to know the role that the external auditor plays in obligating investment companies to disclose financial information in their final reports in accordance with international accounting standards. this is done by conducting analytical tests for reports and the annual and interim lists of a sample of Iraqi investment companies listed on the Iraq Stock Exchange, represented by (Al-Amin Investment, Al-Batik Investment, Bain Al-Nahrain Investments, Al-Wiam Investments, Al-Zawra Investment) for the fiscal years (2016-2017-2018) and by analyzing the answers to the questionnaire distributed on research sample individuals

Keywords

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