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 auditors’ rotation on the quality of financial reporting: A comparative study on a sample of companies in the Iraq Stock Exchange”

Part of it was attended by the Dean of the Faculty, Prof. Dr. Thaeir Ahmed Saadoon Al-Samman.

The aim of the current study submitted by the student “Raed Hikmat Muhammad”
In the accounting section to: a statement of the impact of the external auditor’s rotation on the quality of financial reporting, and the financial reports of different companies and different industrial, investment, agricultural, service and insurance companies have been taken for ten consecutive years.

The study concluded the most important conclusions: that the year (2020) was more available for the rotation of auditors and that the year (2015) recorded the lowest level of rotation of auditors. The most important results that have shown us is that the rotation of external auditors increases the credibility of financial markets and transparency of financial reporting and contributes to the independence of the external auditor.

The discussion committee was headed by Prof. Dr. Luqman Muhammad Ayoub, and the membership of Assistant Professor Dr. Safwan Qusai Abdul Halim from the University of Baghdad, and Assistant Professor Dr. Taha Ahmed Hassan, under the supervision and membership of Assistant Professor Dr. Alaa Abdul Wahed Dhanoun.