The role of internal control procedures in enhancing the quality of financial statement and its impact on investment decisions. | ||
| مجلة جامعة الانبار للعلوم الاقتصادیة والاداریة | ||
| Article 9, Volume 13, Issue 1, February 2021, Pages 144-155 PDF (534.07 K) | ||
| DOI: 10.34009/aujeas.2022.171328 | ||
| Authors | ||
| Ali Khalaf Gatea .; Sahar Naji Khalaf . | ||
| . | ||
| Abstract | ||
| The research aims to demonstrate the importance of internal control procedures. In enhancing the quality of financial statements from the information contained in the financial statements. From the point of view of the beneficiaries and its suitability for investment decisions. And in order to achieve the planned goals. It is the goal that the research sought to achieve. Assuming can increase performance that internal control procedures affect the quality of financial statements from the viewpoint of investors. And what was reached from the internal control procedures, directly contributes to enhancing the quality, reliability and relevance of the information received. In the financial statements in making investment decisions. The research recommends the necessity of working to strengthen the internal control procedures. In companies listed in the financial markets. Because of its importance in enhancing the confidence of external investors. As well as facilitating the process of preparing final accounts. According to the international standards for presenting financial statements. | ||
| Keywords | ||
| Internal control; quality; Financial Statements; investment decisions | ||
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