College of Administration and Economics

The Discussion Hall No. (2) at the Department of Accounting – College of Administration and Economics / University of Mosul, on Sunday, September 21, 2025, hosted the defense of the master’s thesis submitted by the student Adnan Zainal Hassoun Ali Al-Younis, entitled: “Behavioral Auditing within the Framework of Internal Auditors’ Professional Competence and Its Impact on the Quality of Financial Reporting: An Applied Study in the Iraq Stock Exchange.”

The study aimed to analyze the role of behavioral auditing within the framework of internal auditors’ professional competence and measure its impact on improving the quality of financial reporting within institutions. It emphasized the transformation of the internal auditing function from traditional control to a strategic tool that enhances governance and transparency.

The study reached important conclusions, most notably: a strong relationship exists between the behavioral dimensions of the internal auditor and the quality of financial reporting, with leadership and communication factors showing a significant influence. It also recommended integrating professional behavior within competence models and intensifying training programs to further develop auditors’ skills.

The discussion committee consisted of the esteemed professors: Prof. Dr. Sattam Salih Hussein – College of Administration and Economics / University of Tikrit  as a chair, Asst. Prof. Dr. Abdulwahid Ghazi Mohammed – College of Administration and Economics / University of Mosul as a  Member, Lect. Dr. Arslan Ibrahim Abdul Karim – College of Administration and Economics / University of Mosul –as a member and Asst. Prof. Dr. Ala’a Abdulwahid Thanoon – College of Administration and Economics / University of Mosul as a Member and Supervisor.