ملخص البحث :

This study seeks to assess the effects of the COVID-19 pandemic on the disclosure of financial statements by companies listed on the Iraq Stock Exchange. It focuses on the perspectives of individuals involved in transactions with these companies (investors, lenders, and shareholders). The study employed statistical analysis to determine the arithmetic means and standard deviations of the responses provided by the participants in the study sample. It has been observed that numerous companies choose to withhold information that can impact the decisions of investors and other stakeholders, thereby increasing the risks they face. The study suggests that it is important for various stakeholders, including the government, businesses, and professional and financial institutions, to come together and support the sustainability of businesses. It also highlights the need for changes to international accounting standards to ensure that companies disclose their ability to continue operating and fully disclose all risks and their management strategies. This will enhance the accuracy of the financial statements.

ملخص البحث :

Financial reporting quality (QF) is an underlying value, it is important to examine this significance in the competitive field and is clearly a subject of direct interest in this area to do further exploration and detection. This paper attempts to advance this argument by examining how QF is influenced by two new influences namely agile internal audits and lean internal audits along with the well-grounded concept of management audits within the Iraqi oil firms. Then it goes deeper; it dives into the role of corporate social responsibilities (CSR) tipping these audits, and as a result QF for like-companies. How Do They Collect Their Data? Surveys were carried out on internal audit leaders in oil companies, to compose the use of SPSS-AMOS analyses to make it more reliable and deal with inter-variable relationships Revelation: Banal; there are strong positive relationships between different audits and QF levels, but be warned — CSR has powerful moderation effects on these ties. Within the findings themselves lies an almost ready-to-hand roadmap, also somewhat indirect but powerful indeed to enforce organizational resilience for those formulating the policies, about how to maintain the QF through multiple audits. Illuminate the darkened path cast by weak indices that could just easily describe the future pathways — but be wise as you implement interventions to enhance the Financial Reporting Quality in Iraqi Oil Companies.

ملخص البحث :

Financial reporting quality (QF) is an underlying value, it is important to examine this significance in the competitive field and is clearly a subject of direct interest in this area to do further exploration and detection. This paper attempts to advance this argument by examining how QF is influenced by two new influences namely agile internal audits and lean internal audits along with the well-grounded concept of management audits within the Iraqi oil firms. Then it goes deeper; it dives into the role of corporate social responsibilities (CSR) tipping these audits, and as a result QF for like-companies. How Do They Collect Their Data? Surveys were carried out on internal audit leaders in oil companies, to compose the use of SPSS-AMOS analyses to make it more reliable and deal with inter-variable relationships Revelation: Banal; there are strong positive relationships between different audits and QF levels, but be warned — CSR has powerful moderation effects on these ties. Within the findings themselves lies an almost ready-to-hand roadmap, also somewhat indirect but powerful indeed to enforce organizational resilience for those formulating the policies, about how to maintain the QF through multiple audits. Illuminate the darkened path cast by weak indices that could just easily describe the future pathways — but be wise as you implement interventions to enhance the Financial Reporting Quality in Iraqi Oil Companies.

ملخص البحث :

Considering the increasing concern about environmental issues discussed in this paper, environmental auditing has emerged as a prominent issue attracting the attention of both academics and policymakers. Based on this context, this study aims to identify the determinants that influence the extent of environmental auditing, such as auditors’ expertise, company size, and private companies' adoption of Environmental Management Systems (EMS) in Iraq. Furthermore, corporate governance is explored as a probable moderator between auditors’ expertise, company size, EMS, and the level of environmental auditing for Iraqi private organizations. The survey was utilized for data collection by sending out questionnaires to auditors practising in the field of private sector organizations in Iraq. Regarding other items and factors, we have employed the SPSS-AMOS software tool to assess the linkage and connection among those variables. According to our research, it can be claimed that there is an association between the competence of the auditor, enterprise size, environmental management systems, and the level of environmental audit in Iraqi private sector companies. Moreover, according to this research, it may be concluded that the role of corporate governance as a major moderating variable toward auditors’ expertise, the size of the company, the level of EMS, and environmental auditing in the Iraq private sector. To summarize, there are a few suggestions that can be provided for policymakers in terms of regulatory developments aimed at further improving environmental auditing criteria. Among others, one can point out elevating the auditor’s proficiency level, defining the adequate company size, or ensuring an EMS's effectiveness.