Measuring the quality of profits after applying the joint audit of a sample of private shareholding banks listed in the Iraq Stock Exchange | ||
| journal of kirkuk University For Administrative and Economic Sciences | ||
| Volume 12, Issue 2, December 2022, Pages 292-317 PDF (1.35 M) | ||
| Authors | ||
| . .; Noor Ahmed Kamal | ||
| journal of kirkuk University For Administrative and Economic Sciences | ||
| Abstract | ||
| The audit process is one of the important accounting operations that help the official to control the activities in the company or facility in a professional manner, using professional and scientific auditing steps that improve the quality of their work and their profits. Therefore, we find the private participating banks listed in the Iraq Stock Exchange looking for everything new to implement the important audit process and as a result Therefore, the joint audit was applied after the year 2016 after it was using the single audit (before applying the joint audit).In this research, the profit quality (profit continuity) was measured for a sample of private banks after applying the joint audit. The profit quality was calculated for (10) private shareholding banks listed in the Iraq Stock Exchange for the period of time (2016-2020) using the regression analysis method. , relying on official data and information for each bank, and the most important conclusions reached by the research is that most of the sample banks, if not all of them, do not have quality profits because the marginal slope parameter of the equation for its estimation and calculation is negative values, and this indicates the lack of quality in profits, even if some values Positive, but it is close to zero, which indicates the quality of temporary profits that tend to disappear after applying the joint audit. | ||
| Keywords | ||
| Quality of profits; continuity of profits; joint auditing; private banks | ||
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