The effect of the external auditor qualifications on improvement the qualitative characteristics of accounting information: A survey study on sample of external auditors of Iraq | ||
| Tikrit Journal For Administration & Economics Sciences | ||
| Article 1, Volume 12, Issue 36, December 2016, Pages 93-105 | ||
| Author | ||
| Murshid Sami Mohammed | ||
| Abstract | ||
| Abstract The present study aims to identify the external auditor qualifications and its roles on improving the accounting information’s credibility to insure achieving the transparency and the credibility. The proposed study hypotheses were set to examine the probability of achieving the study objectives. 30 forms of the survey based questionnaire were distributed among external auditors of Iraq, all the forms were fully returned and accepted for the analysis. Regression and correlation analysis were used to test the proposed hypothesis and also to find out the degree and the power of the causality relationship among the study variables. The study found out there is a significant impact of the external auditor qualifications on improving the creditability of the accounting information; this finding is supported by the outcome of the co-relation relationship. Based on this finding, the researcher has recommended that the external auditor qualification must be built in which to improve the accounting information’s credibility. | ||
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