HIGHLIGHTS
- What: The research aims to test the impact of the characteristics of audit committees on the quality of financial reports in Iraqi companies listed on the Iraq Stock Exchange using a sample of_(18) banks and companies listed on the Iraq Stock Exchange for the period and used the descriptive and analytical approach to the data and information contained. In the financial reports of the banks in the research sample I also used ready-made software including MS Excel and SPSS to test hypotheses and answer questions related to the research problem and reach the goals.
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