THE IMPACT OF NEGOTIATING STRATEGIES ON DELAYING THE AUDIT REPORT AND ITS IMPACT ON THE QUALITY OF IRAQI FINANCIAL REPORTS

Abstract

The main objective of the research is to study and analyse the impact of negotiating strategies on the delay in the issuance of the audit report and their impact on the quality of Iraq's financial reports and research has found a moral impact of negotiating strategies on the delay in the references' report, contributing to the reduction of substantive misrepresentations and the references' personal judgement, which contributes to the lack of delay in the audit report; There is also a moral impact of the late audit report as an intermediate variable between negotiating strategies and the quality of Iraq's financial reports and the research recommends that training courses be needed for auditors and financial managers in Iraq on what negotiating strategies are and how they can be used to resolve differences.