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All Journal Journal of Economics and Economic Policy International Journal of Business, Law and Political Science
Merhej, Basim Mohammed
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Journal of Economics and Economic Policy

 1 
THE IMPACT OF THE EXTENDED EXTERNAL AUDITOR'S REPORT ON THE RELEVANCE OF ACCOUNTING INFORMATION AND THE QUALITY OF EXTERNAL AUDITING: AN APPLIED STUDY Merhej, Basim Mohammed
Journal of Economic and Economic Policy Vol. 3 No. 1 (2026): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v3i1.90

Abstract

Objective: The purpose of this analysis was to establish the connection between the use of the extended audit report, as an independent variable, and the attainment of the relevance of accounting information and improvement of the quality of external auditing, as the last two variables are referred to as dependent. The analysis of this relationship was done by studying the extended audit report, with the main aim of identifying the significant developments that have taken place in such reports under the backdrop of the recent professional publications. The paper has also determined the key qualitative features that have been included in the accounting information to enable it be better placed to serve the needs of the users in terms of quality and disclosure. Besides, the research examined the connection between the adoption of the extended audit report and the relevance of accounting information and external auditing quality. Method: A purposive sample of 248 observations during a period of four years, 2016-2019 was sampled to analyze this relationship in a scientific and accurate manner. The sample in the study was confined to the companies, which apply the extended audit report, which they complete under the control of the central body or follow the system of the doubling entries.  Results:  The research has found substantial findings that indicate that the higher the degree of commitment to adopt the extended audit report, the better the relevance of the accounting information, especially in the abnormal returns of the shares. The research also established that adoption of extended audit report helps in improving quality of external auditing since auditors are guided by giving more detailed opinion that encompasses different aspects of the company.  Novelty: These findings underscore the need to use these reports to enhance the efficiency of the accounting and auditing system and hence enhance increased transparency and credibility in financial reporting.
THE EFFECT OF ACCOUNTING CONSERVATISM ON THE PERSISTENCE OF EARNINGS OF THE BANKS LISTED ON THE IRAQ STOCK EXCHANGE Merhej, Basim Mohammed
Journal of Economic and Economic Policy Vol. 3 No. 1 (2026): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v3i1.101

Abstract

Objective: This study examines whether accounting conservatism is associated with improved earnings persistence of commercial banks listed in the Iraq Stock Exchange (ISX), and whether this association is conditional on (i) the level of corporate governance and (ii) report reforms aligned with IFRS. Method: Based on a balance sheet of publicly disclosed financial statements and reports concerning the governance of financial statements of banks (1987 or later) (2020-2024, Source: Bank for International Settlements). conditional conservatism (ULI). proxied using the accrual-cash flow asymmetric loss recognition framework of Ball and Shivakumar. See earnings persistence using the autoregressive model in which current earnings depend on lagged earnings. Results: The results show evidence of conditional conservatism that is statistically significant with the interaction between operating cash flows and an indicator for the presence of negative cash flows having a positive and significant effect, consistent with loss recognition being more timely when compared to gain recognition. Earnings also have moderate-to-high persistence (positive and significant lagged earnings coefficient less than unity), so that the current earnings have some meaningful information about their future earnings, but are not perfectly permanent. Further analyses indicate that corporate governance reinforces the conservatism-persistence relationship: the conservatism x governance interaction is positive and significant, which is suggestive of stronger monitoring and oversight increasing the degree to which conservative reporting is followed by more sustainable earnings. Finally, IFRS-consistent reform periods are linked to a stronger relationship between conservatism and persistence, as we demonstrate by the presence of a positive and significant effect of the interaction between conservatism and IFRS. Novelty: Collectively, the findings suggest that, in an institutionally changing market like Iraq, conservatism can enhance earnings sustainability, particularly when it is combined with better governance and more sensible reporting regimes.
Co-Authors Abdulameer, Ali Nadhem Meteab, Haider Layedh