The impact of corporate governance rules regarding the selection of the external auditor on the reliability of financial statements ( An Empirical Study )

Shakir Abdul Karim Albuldaoa, Prof.; Munir Abdul Rahman, Nora

	The impact of corporate governance rules regarding the selection of the external auditor on the reliability of financial statements ( An Empirical Study )
Journal of Administration and Economics
Article 1, Volume 0, Issue 104, 2018, Pages 185-203
Authors
Prof. Shakir Abdul Karim Albuldaoa; Nora Munir Abdul Rahman
Abstract
Corporate governance is considered one of the concepts that has an increased importance in business sector because of its great importance in management of company and in protection of shareholders' equity , Research mainly aims to measure the relationship between corporate governance rules regarding the selection of an external auditor and a basic feature of the qualitative characteristics to accounting information and which is a reliability feature , To achieve this goal , descriptive analysis approach has been used through the questionnaire, The results of corporate governance rules study were contributed to support the reliability of the financial statements, the most of the credibility elements to financial statements affected by the corporate governance rules regarding the selection of the external auditor which is the equal treatment between stakeholders, Or at least be neutral and the lists be also free of material misstatement, researchers submitted a set of recommendations, including auditors and organization management's familiarity with developments in management and audit field, Such as corporate governance rules and working on their application to suit with the Iraqi market environment
Keywords
Accounting Hub

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