The impact of auditor experience in the industry and Auditor size on the quality of earnings in the Iraq Stock Exchange.
DOI:
https://doi.org/10.31272/jae.i147.1302Keywords:
Auditor's industry experience, Auditor size, Quality of earnings, the Iraq Stock ExchangeAbstract
The study aimed to know the effect of the auditor's experience in the industry and the size of the audit office on the quality of profits of companies listed on the Iraq Stock Exchange. In terms of purpose, the study is considered an applied research, and in terms of research methods, it is considered a descriptive correlational study. The statistical community of the research represented all companies listed on the Iraq Stock Exchange with a number of 127 companies from the beginning of 2015 until the end of 2022. According to the conditions for entering the study during the years 2015 to 2022, 46 companies were selected by the systematic deletion method. The results showed that the auditor's experience in the industry and the size of the audit office have a significant impact on the quality of profits in companies listed on the Iraq Stock Exchange, because auditors who have experience in the industry and deal with a large share of companies in an industry have experiences that other auditors lack, and that the larger audit offices (with a trade name) have a high reputation, and this reputation increases the credibility of the auditor and in practical terms can lead to improving the quality of disclosure and financial reports.
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