The Impact of Joint Auditing on Improving Financial Reporting and Its Reflection on Audit Quality
摘要
This study aims to understand the significance and methodology of joint auditing, as well as how it affects financial report quality and how it reflects on the quality of auditing. It also demonstrates the interconnected relationship between joint auditing’s impact on financial report quality and how it reflects on the quality of auditing, and it attempts to capitalize on the joint auditing method as a strategy that auditors can employ to enhance the auditing process’s quality. A questionnaire was employed with stakeholders in the Iraq Stock Exchange as its objective in order to quantify the impact of joint auditing on improving financial reports and the reflection of that impact on the quality of auditing and out of 100 questionnaires, 79 were successfully retrieved. A number of statistical programs were used to determine the arithmetic mean, standard deviation, and coefficient of variation between the research criteria. The five-point Likert scale was utilized to express the phrases of the five dimensions and to evaluate the study’s hypotheses statistically. The investigation came to a number of conclusions, the most notable of which are: According to the respondents to the questionnaire, joint auditing makes financial reports better, which highlights the value of joint auditing in supplying more accurate accounting information. As a result, this quality is beneficial to the auditing process’s overall quality.