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INVESTIGATING THE EFFECT OF AUDITOR GENDER AND AUDITOR SIZE ON THE QUALITY OF AUDIT: AN APPLIED ANALYSIS OF BUSINESSES INDEXED ON IRAQ'S FINANCIAL REGULATOR

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dc.contributor.authorRidha Mohammed Makttoof
dc.contributor.authorAli khudhatr Sameer
dc.contributor.authorMurtadha Taha khudhair ALBadrani
dc.contributor.authorHussein Falah Hasan
dc.date.accessioned2025-12-31T12:31:51Z
dc.date.issued2025-07-17
dc.description.abstractThis work reveals the effect of both the auditor's gender and the auditor's size on the quality of the audit (auditor reputation and duration). To this end, 35 Iraqi local businesses were chosen from 2011 to 2021, the data of which were informed by the information published by corporations listed on Iraq's stock regulator (ISR). The results of the study found a statistical significance of both the size and the gender of the auditor on audit quality measured by the auditor's duration. Also, the study found a statistical significance of both size and the gender of the auditor on audit quality measured by the auditor's reputation.
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dc.identifier.urihttps://scholarsdigest.org/index.php/bmes/article/view/1133
dc.identifier.urihttps://asianeducationindex.com/handle/123456789/45450
dc.language.isoeng
dc.publisherScholars Digest Publishing
dc.relationhttps://scholarsdigest.org/index.php/bmes/article/view/1133/1104
dc.rightshttps://creativecommons.org/licenses/by-nc/4.0
dc.sourceInternational Journal of Studies in Business Management, Economics and Strategies; Vol. 4 No. 7 (2025); 1-10
dc.source2949-883X
dc.source2949-8961
dc.subjectAuditor's biophysical characteristics, Auditor number, Audit features, Iraqi economy, Audit practices.
dc.titleINVESTIGATING THE EFFECT OF AUDITOR GENDER AND AUDITOR SIZE ON THE QUALITY OF AUDIT: AN APPLIED ANALYSIS OF BUSINESSES INDEXED ON IRAQ'S FINANCIAL REGULATOR
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion
dc.typePeer-reviewed Article

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