College of Administration and Economics

The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed the master’s thesis entitled “The impact of audit committees on excessive administrative confidence and its reflection on the quality of financial reports – a survey study on a sample of professionals and stakeholders in the Iraqi environment”.

Part of it was attended by the Assistant Dean for Scientific Affairs.

The current study, presented by the student “Hassan Marai Hassan” in the Department of Accounting, aimed to: Demonstrate the effect of the audit committee through its characteristics represented by (independence, financial and accounting experience, size, number of meetings) as an independent variable on both excessive administrative confidence with its characteristics represented by (wrong assessment, excessive optimism and illusion of control, cognitive bias) as an intermediate variable and the quality of financial reports with its basic characteristics (appropriateness, honest representation) and enhanced (understandability, comparability, appropriate timing) as a dependent variable.

The study reached a set of conclusions, the most important of which is: the existence of a negative correlation between both excessive administrative confidence and the quality of financial reports.

The discussion committee was chaired by Professor Dr. Ziad Hashim Yahya Al-Saqa, and the membership of Professor Dr. Nasrat Saber Sheikha Khoshnaw from the University of Salahuddin, and Assistant Professor Dr. Taha Ahmed Hassan Ardini, and under the supervision and membership of Assistant Professor Dr. Saif Al-Din Amjad Ismail.