أثر التدقيق المشترك على العلاقة بين جودة التدقيق وإدارة الأرباح (دراسة تطبيقية في المصارف المدرجة في سوق العراق للأوراق المالية)

Abstract

The problem of the current study is represented by "how to activate the joint audit mechanism in the banks listed in the Iraqi markets exchange for the sake of achieving audit quality and helping in reducing profit management, which leads to increased the reliability in financial reports". The study aims at knowing the relationship between audit quality and profit management, as well as finding out the role of joint auditing in the relationship between audit quality and profit management. The current study is based on the information that published by the banks listed in the Iraq markets Exchange, and (15) banks were selected for the period 2011-2021. In order to test the hypotheses of the current study, multiple linear regression analysis is used in the statistical analysis program (Eviews 12). The results of the current study reveals that there is a statistically significant inverse relationship between audit quality and earnings management, and this indicates that the higher the audit quality, the lower the profit management practices. This indicates that the higher the quality of the audit under the joint audit, the lower the profit management practices by the management.