Quality of the financial reports And its impact on amending the items of the auditor's report, Apply to the Iraqi Stock Exchange

Abstract

 This research aims to verify the relationship between the quality of financial reports and the items of audit amendment based on the model of (Kotari et al, 2005), to calculate the quality of financial reports, and its relationship to the modified audit report, To achieve this goal, the researcher relied on the descriptive correlation approach in its nature and method, which depends on the information published by the companies listed in the Iraqi stock market, During the period from 2013 to 2019, a sample of 35 companies was selected.   The validity of the research hypothesis was tested using the method of multiple regression by panel data, and the results of the research indicated that there is a negative and significant relationship between the proportion of discretionary benefits based on the model of (Kotari et al ,2005) and discretionary earnings with the adjustment items in the audit report.