Analysis of the Impact of External Auditors' Autonomy on Financial Accounting Information Quality Case Study Commercial Banks in Northern Iraq

被引:1
|
作者
Qader, Khowanas Saeed [1 ,2 ]
Cek, Kemal [1 ]
机构
[1] Cyprus Int Univ, Dept Accounting & Finance, Mersin 10, TR-99040 Lefkosa, Turkiye
[2] Lebanese French Univ, Dept Accounting & Finance, Erbil 44001, Iraq
关键词
auditing; external auditors' autonomy; financial accounting information quality; FIRM;
D O I
10.3390/su15129578
中图分类号
X [环境科学、安全科学];
学科分类号
08 ; 0830 ;
摘要
The purpose of this research is to determine how independent auditors affect the integrity of financial accounting data at commercial banks in northern Iraq. A total of 342 employees from commercial banks in Northern Iraq were surveyed using a quantitative research technique. The research uses structural equation modelling (SEM) to examine the hypothesis that the independence of external auditors improves the integrity of financial accounting information. The study's findings indicate that financial accounting information quality in commercial banks in Northern Iraq is significantly affected by the independence of external auditors. This suggests that giving external auditors more leeway to do their jobs could boost the quality of financial accounting information at these institutions. Policymakers, auditors, and managers at commercial banks in northern Iraq can learn a lot from these results. In sum, this research adds to the existing body of work on the independence of external auditors and the accuracy of financial accounting information, with a focus on commercial banks in Northern Iraq. This research shows that increasing the independence and autonomy of external auditors in commercial banks could have positive effects on the quality of financial accounting information.
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页数:21
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