College of Administration and Economics

The Department of Accounting – College of Administration and Economics – University of Mosul hosted  on Sunday, September 14, 2025, Discussion Hall No. (2) the defense of the master’s thesis submitted by Omar Raad Hameed, entitled: “The Impact of Time Pressure on the Quality of the Audit Program: An Exploratory Study of a Sample of Iraqi Audit Offices.”

The discussion was attended by Prof. Sinan Zuhair Mohammed Jameel, Dean of the College; Asst. Prof. Salim Khalil Khalid, Associate Dean for Scientific Affairs; and Dr. Abdulrahman Zuhair Abdulqader, Associate Dean for Administrative and Financial Affairs.

The study aimed to provide a scientific and systematic analysis of the factors influencing the quality of external audit program implementation, with a particular focus on the effect of time pressure and the strategies and techniques used to address it, in light of the reality of Iraqi audit offices.

The study reached several conclusions, most notably that time pressure has a clear negative impact on all stages of the audit program. The greatest effect was observed on the auditor’s opinion in the final report, followed by the planning stage, and then the evidence-gathering stage.

The session was attended by Prof. Sinan Zuhair Mohammed Jameel, Dean of the College; Asst. Prof. Salim Khalil Khalid, Associate Dean for Scientific Affairs; and Dr. Abdulrahman Zuhair Abdulqader, Associate Dean for Administrative and Financial Affairs.

The examination committee consisted of: Asst. Prof. Suad Adnan Noaman – College of Administration and Economics / University of Baghdad  as a Chair, Asst. Prof. Saif Al-Din Amjad Ismail – College of Administration and Economics / University of Mosul as a Member, Asst. Prof. Haitham Hashim Qasim – College of Administration and Economics / University of Mosul as a Member and Asst. Prof. Alaa Abdulwahid Thanoon – College of Administration and Economics / University of Mosul as a Member and Supervisor.