THE UNIVERSITY OF BASRAH ORGANIZES A SEMINAR ON ((THE IMPACT OF NOT CHANGING THE AUDITOR AND THE QUALITY OF AUDITING ON THE SUITABILITY OF ACCOUNTING INFORMATION THROUGH THE MEDIATING ROLE OF THE PRACTICE OF EARNINGS MANAGEMENT))
On Tuesday 16/5/2023, the Accounting Department at the College of Administration and Economics at the University of Basrah organized a panel discussion on ((The impact of not changing the auditor and the quality of auditing on the suitability of accounting information through the mediating role of the practice of earnings management))
The seminar in which Professor Dr. Abdul-Hussein Tawfiq Shibli lectured aimed at investigating the compulsory commitment of Iraqi banks listed on the Iraq Stock Exchange to change the auditor and the level of quality of work of auditing offices and companies, as well as the extent of the impact of changing the auditor and the quality of auditing in managing profits and the appropriateness of the value of information accounting.
The seminar touched on several axes, in which the first axis showed the concept and importance of changing the auditor and the nature of audit quality and its relationship to changing the auditor. The second axis explained the concept and motives of profit management, and the third axis touched on the appropriateness of the value of accounting information and methods of measuring it through the price model and the return model, and the fourth axis was discussed. How do the researchers prefer the price model because the price model allows evaluating the suitability of book values and accounting profits at the same time, while the return model allows evaluating the suitability of accounting profits only