College of Administration and Economics

The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed the master’s thesis tagged “The impact of joint auditing on the value of the economic unit / testing the mediating role for the suitability of accounting information / a study in the Iraq Stock Exchange”

The current study submitted by the student “Marwa Abdel Karim Ahmed Shehab”
In the accounting section: Identify the joint audit, its forms, advantages and disadvantages, highlight the value of the economic unit, the factors affecting it and the model for measuring them, as well as highlight the qualitative characteristics of accounting information and focus on the property of appropriateness as one of the basic characteristics of accounting information and its measurement model.

The study concluded with the most prominent conclusions: the existence of a positive effect of joint audit on the appropriateness of accounting information, as well as a positive impact of joint audit on the value of the economic unit, and there is a positive indirect impact of joint audit in the value of the unit.
Economic in the role of mediator for the appropriateness of accounting information.

The discussion committee was headed by Prof. Dr. Ziad Hashem Yahya, and the membership of Assistant Professor Dr. Taha Ahmed Hassan, and Assistant Professor Dr. Tania Qader Abdul Rahman from the University of Kirkuk, and under the supervision and membership of Assistant Professor Dr. Sinan Zuhair Muhammad Jameel.