Aauditor's commitment to financial reporting standards and reflect investor decisions Applied Study in a sample of companies listed in the Iraq Stock Exchange companies

Abstract

Take with the subject of research to identify the commitment to which the auditor's commitment to the rules of ethical behavior, and the impact of that commitment on the efficiency of financial reporting (Accounting Information) properties, and represent the auditor's commitment to the rules of ethical behavior of the foundation when his performance of the audit, according to those rules, and the reason to choose a research topic of importance the performance of the auditor and the extent of its commitment to the rules of ethical behavior, and its relationship with the company's activities for continuity, for being a professional person is neutral, and where they were put up a set of questions to determine the effect of the rules of ethical behavior of the auditor on the efficiency of financial reporting and which expressed the research problem, it has been through the conceptual framework addressed to research change , and in light of the operational framework, were deviate sample of a group listed on the Iraq Stock Exchange companies, and to achieve the goals of research were research hypotheses test to get through practical cases from various quarters that are related to the performance of the auditor corporate research sample, addition personal interviews to those who do with the performance of the auditor, and research found to provide a set of conclusions, including the lack of commitment by the auditor's rules of ethical conduct, with respect to base independence significantly affect the efficiency of the financial reporting, as well as professional care fees and wages base have an impact on the efficiency of financial reporting, thus losing the most important characteristics