THE EFFECT OF MANAGERIAL ABILITY ON THE
TIMELINESS FOR ISSUING THE AUDITOR'S REPORT
BY APPLYING IT TO A SAMPLE OF INDUSTRIAL
SECTOR COMPANIES LISTED IN THE IRAQ STOCK
EXCHANGE
الباحث الأول:
Bushra Abdul Wahhab Al-Jawahry
الباحثين الآخرين:
Youssef Fadhil Shlash
المجلة:
EPRA International Journal of Economics, Business and Management Studies (EBMS)
تاريخ النشر:
20 نوفمبر، 2023
مختصر البحث:
The research aims to measure the effect of managerial ability on the timeliness for issuing the auditor’s report for
industrial sector companies listed on the Iraqi Stock Exchange, as the activity of companies and the large number of
competitors…
The research aims to measure the effect of managerial ability on the timeliness for issuing the auditor’s report for
industrial sector companies listed on the Iraqi Stock Exchange, as the activity of companies and the large number of
competitors make the CEO take the reins regarding submitting the auditor’s report sooner than is usual. The research
sample consists of 10 industrial companies listed on the Iraqi Stock Exchange for the period from 2011 to 2020. For
the purpose of achieving the research objectives, a model (Demerjian et. al. , 2012) was used to measure administrative
capacity, and the timeliness for issuing the auditor’s report was measured through the measure of the duration of
issuing the auditor’s report. The researchers reached a set of conclusions, the most important of which is that there is
a statistically significant effect between managerial ability and the timeliness for issuing the auditor’s report.
