Relationship Between Audit Quality And Financial Reporting A Field Study Of A Sample Of Private Banks In Iraq

Abstract

Focused research subject in the study of the relationship between audit quality dimensions (Professional requirements, skill and efficiency, task distribution, direction and supervision), And the quality of financial reporting dimensions Appropriate, timely, reliability , In a sample of private banks, The search included two hypotheses major, The first of the correlations and the second for effect relationships between research variables, It was selected a sample of the gentlemen working in the research sample banks totaling 65 per person, Adoption of the the questionnaire, which included (27) items, Results were extracted using a statistical program SPSS, It was reached that was the most important results of a relationship between audit quality and the quality of financial reporting, This research was presented by the Results, A number of recommendations related to the results of the analysis, The most important of enhance the role and effectiveness of audit quality dimensions, and the continuity of the work of the research sample banks and better.