The impact of auditor turnover on the quality of financial reporting

Qayssar  Ali Al-Fatlawi; Redaa  Abdel Khader

المؤلفون

Qayssar Ali Al-Fatlawi Department of Accounting, faculty of Administration and Economics, University of Kufa
Redaa Abdel Khader Department of Accounting, faculty of Administration and Economics, University of Kufa

الكلمات المفتاحية:

auditor turnover, importance of auditor turnover, quality of financial reports.

الملخص

The purpose of this paper is to investigate and evaluate the auditor's revenue as an independent variable in the quality of financial reports.The researcher relied on a great deal of literature that dealt with the auditor's turnover and its bearing on the quality of financial reports as the dependent variable.One of the most important conclusions reached by the researcher was the existence of a positive relationship between the auditor's turnover and the quality of financial reports, which was the most prominent result.By identifying material distortions in the financial statements, the role of the auditor contributes to the improvement of the quality of financial reports, which in turn protects stakeholders from opportunistic profit management practices.

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