THE UNIVERSITY OF BASRAH ORGANIZES A PANEL DISCUSSION ON THE IMPACT OF THE POWER AND AUTHORITY OF THE EXECUTIVE DIRECTOR ON THE QUALITY OF FINANCIAL REPORTING
On Tuesday 2/5/2023 the Accounting Department at the College of Administration and Economics at the University of Basrah organized a panel discussion on the impact of the power and authority of the executive director on the quality of financial reporting.
The panel discussion in which Prof. Dr. Fatima Jassim Muhammad lectured aimed to shed light on the scarcity of studies that dealt with the power and authority of the executive director in accounting literature and to broaden the scope of the research to include the introduction of another variable, whether the executive director is internal or external.
The panel discussion dealt with the clarification of the studies that dealt with the quality of financial reporting and followed by partial income (the input entrance), which are (accounting conservatism, the quality of receivables, and profit management). Honest representation and good timing characteristic