Vol. 20, N°4 (2025)

17

12

The impact of joint auditing on the relevance of accounting information: A study of a sample of banks listed on the Iraq Stock Exchange

Résumé

Due to the financial scandals that have occurred, regulators and users around the world have criticized the external auditor profession, raising a number of questions about whether they possess the required skills, including independence, experience, competence, and integrity in their profession. This is what this study focused on: whether the use of joint auditing affects the relevance of the value of accounting information. To achieve this purpose, the study relied on a descriptive and analytical approach, using cross-sectional time series data (panel data) for a sample of 23 Iraqi banks listed on the stock market during the period from 2014 to 2022. The results of the regression analysis showed a negative and statistically significant relationship between joint auditing and the relevance of the value of accounting information. Joint auditing may not lead to improving the quality and reliability of accounting information, possibly due to the conflict between audit firms, which negatively impacts the relevance of the value of accounting information.          

Comment citer cet article

مروه رعد ابراهيم و سندة والي (2025) " أثر التدقيق المشترك على ملائمة قيمة المعلومات المحاسبية: دراسة لعينة من المصارف المدرجة في سوق العراق للأوراق المالية" المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 20، العدد 4 ديسمبر ، ص159-171.