{"id":49448,"date":"2025-09-21T13:50:18","date_gmt":"2025-09-21T13:50:18","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/?p=49448"},"modified":"2025-09-21T13:50:18","modified_gmt":"2025-09-21T13:50:18","slug":"masters-thesis-explores-behavioral-auditing-within-the-framework-of-internal-auditors-professional-competence-and-its-impact-on-the-quality-of-financial-reporting-an-applied-study-i","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2025\/09\/21\/masters-thesis-explores-behavioral-auditing-within-the-framework-of-internal-auditors-professional-competence-and-its-impact-on-the-quality-of-financial-reporting-an-applied-study-i\/","title":{"rendered":"Master\u2019s Thesis Explores Behavioral Auditing within the Framework of Internal Auditors\u2019 Professional Competence and Its Impact on the Quality of Financial Reporting: An Applied Study in the Iraq Stock Exchange \u2013 Department of Accounting \/ College of Administration and Economics \/ University of Mosul\u201d"},"content":{"rendered":"

The Discussion Hall No. (2) at the Department of Accounting \u2013 College of Administration and Economics \/ University of Mosul, on Sunday, September 21, 2025, hosted the defense of the master\u2019s thesis submitted by the student Adnan Zainal Hassoun Ali Al-Younis, entitled: \u201cBehavioral Auditing within the Framework of Internal Auditors\u2019 Professional Competence and Its Impact on the Quality of Financial Reporting: An Applied Study in the Iraq Stock Exchange.\u201d<\/p>\n

The study aimed to analyze the role of behavioral auditing within the framework of internal auditors\u2019 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.<\/p>\n

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\u2019 skills.<\/p>\n

The discussion committee consisted of the esteemed professors: Prof. Dr. Sattam Salih Hussein \u2013 College of Administration and Economics \/ University of Tikrit\u00a0 as a chair, Asst. Prof. Dr. Abdulwahid Ghazi Mohammed \u2013 College of Administration and Economics \/ University of Mosul as a\u00a0 Member, Lect. Dr. Arslan Ibrahim Abdul Karim \u2013 College of Administration and Economics \/ University of Mosul \u2013as a member and Asst. Prof. Dr. Ala\u2019a Abdulwahid Thanoon \u2013 College of Administration and Economics \/ University of Mosul as a Member and Supervisor.<\/p>\n

\"\" \"\" \"\" \"\"<\/p>\n","protected":false},"excerpt":{"rendered":"

The Discussion Hall No. (2) at the Department of Accounting \u2013 College of Administration and Economics \/ University of Mosul, on Sunday, September 21, 2025, hosted the defense of the master\u2019s thesis submitted by the student Adnan Zainal Hassoun Ali Al-Younis, entitled: \u201cBehavioral Auditing within the Framework of Internal Auditors\u2019 Professional Competence and Its Impact on the Quality of Financial Reporting: An Applied Study in the Iraq Stock Exchange.\u201d The study aimed to analyze the role of behavioral auditing within the framework of internal auditors\u2019 professional competence and measure its impact on improving the quality of financial reporting within institutions. It [Read More]<\/a><\/p>\n","protected":false},"author":62,"featured_media":49453,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-49448","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-discussions"],"_links":{"self":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/49448","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/users\/62"}],"replies":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/comments?post=49448"}],"version-history":[{"count":1,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/49448\/revisions"}],"predecessor-version":[{"id":49454,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/49448\/revisions\/49454"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media\/49453"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=49448"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=49448"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=49448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}