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All Journal Indonesian Journal of Law and Economics Review
Hashmi , Saddam Catea
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Journal : Indonesian Journal of Law and Economics Review

 1 
Environmental Auditing Practices in Iraqi Oil Companies for Sustainable Development: Praktik Audit Lingkungan di Perusahaan Minyak Irak untuk Pembangunan Berkelanjutan Hashmi , Saddam Catea
Indonesian Journal of Law and Economics Review Vol. 20 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i1.1285

Abstract

General Background: Environmental auditing is essential for assessing corporate environmental performance and ensuring compliance with sustainability regulations.Specific Background: The Iraqi oil sector significantly impacts the environment, yet environmental auditing remains underdeveloped and underexplored. Knowledge Gap: Limited research exists on the role of environmental auditing in achieving sustainability in Iraq’s oil industry, particularly regarding regulatory influence. Aims: This study examines environmental audit requirements and their impact on sustainable development in Iraqi oil companies. Results: Data from 299 auditors and accountants indicate a strong correlation between environmental auditing and sustainable development, despite regulatory challenges. Novelty: The study establishes a direct link between environmental auditing and sustainability, offering a structured framework for corporate sustainability strategies. Implications: Findings highlight the need for stronger regulations, policy reforms, and systematic audits to align the oil sector with global sustainability goals. Highlights: Audit-Sustainability Link – Environmental auditing significantly impacts sustainable development in the oil sector. Regulatory Challenges – Weak enforcement and limited studies hinder effective environmental auditing in Iraq. Policy Implications – Strengthening regulations and systematic audits are crucial for sustainability integration. Keywords: Environmental Auditing, Sustainable Development, Oil Industry, Regulatory Compliance
The Integration of Corporate Governance and Risk Management Principles Is Reflected in the Quality of the External Auditor's Performance: Integrasi Prinsip Tata Kelola Perusahaan dan Manajemen Risiko Tercermin dari Kualitas Kinerja Auditor Eksternal Hashmi , Saddam Catea
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1276

Abstract

This research aims to explore governance and risk management's role in enhancing transparency, accountability, and the quality of external audit performance. It examines the responsibilities of external auditing in successful risk management and fostering trust among stakeholders. The study highlights the importance of compliance with international auditing standards, particularly ISA-265, in reporting deficiencies in internal control to governance and management. Using SPSS v26 and AMOS v26 for analysis, data were gathered from 255 auditors and accountants working in governance, risk management, and auditing within major Iraqi banks. Key topics include corporate governance, audit quality, the definition and significance of governance, and risk management’s methodology. Findings reveal a strong positive relationship between integrating corporate governance, risk management principles, and audit quality. Advanced governance practices and effective risk management create an environment that strengthens auditor independence and ensures accurate, objective audits. The research underscores the vital role of internal controls in governance and risk management, reducing fraud, detecting manipulation early, and achieving audit quality. These insights guide organizations in fostering transparency, meeting goals, and bolstering confidence among investors and stakeholders. Highlights: Governance and risk management enhance transparency and audit quality. External auditing supports risk management, independence, and fraud detection. Compliance with standards ensures effective audits and investor confidence. Keywords: governance, risk management, audit quality
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