The impact of Corporate Cultural on the quality of financial reports

Abstract

This research aims to shed light on the subject of the company's culture in terms of concept, importance, dimensions and other aspects related to it, and to indicate the extent to which the dimensions of the selected company's culture affect the quality of financial reports and enhance investor confidence in the Iraq Stock Exchange as a research sample. The researcher relied on designing a questionnaire consisting of interlocutors distributed with 130 questionnaires with a sample consisting of a group of investors in the Iraq Stock Exchange as well as a group of university academics who specialize in accounting science, as 111 forms were used in our statistical analysis.

The spss statistical program and appropriate statistical methods were used to test hypotheses, and the researcher reached a set of conclusions, the most important of which was that the culture of the company with its selected dimensions affects the quality of financial reports, and the preference in influence was for the consistency dimension, then participation second, then adaptation third, and finally came the message. And that one of the most important recommendations concluded by the research is the need for the economic unit to pay attention to the issue of the working culture in the Iraq Stock Exchange. Paying attention to the issue of the company’s culture, especially with its dimensions represented by (participation, consistency, adaptation, and the letter came last) because of its important impact on the economic unit in general and in Financial reports in particular as proven by the field results of the current research .