INVESTIGATING THE EFFECT OF AUDITOR GENDER AND AUDITOR SIZE ON THE QUALITY OF AUDIT: AN APPLIED ANALYSIS OF BUSINESSES INDEXED ON IRAQ'S FINANCIAL REGULATOR

Ridha Mohammed Makttoof; Ali khudhatr Sameer; Murtadha Taha khudhair ALBadrani; Hussein Falah Hasan

Authors

Ridha Mohammed Makttoof Ministry of Education, General Directorate of Education, Wasit Governorate
Ali khudhatr Sameer Auditing Office Eighth Region, Federal Board of Supreme Audit, Iraq, Kut. 52001
Murtadha Taha khudhair ALBadrani Auditing Office Eighth Region, Federal Board of Supreme Audit, Iraq, Kut. 52001
Hussein Falah Hasan Auditing Office Eighth Region, Federal Board of Supreme Audit, Iraq, Kut. 52001

Keywords:

Auditor's biophysical characteristics, Auditor number, Audit features, Iraqi economy, Audit practices.

Abstract

This work reveals the effect of both the auditor's gender and the auditor's size on the quality of the audit (auditor reputation and duration). To this end, 35 Iraqi local businesses were chosen from 2011 to 2021, the data of which were informed by the information published by corporations listed on Iraq's stock regulator (ISR). The results of the study found a statistical significance of both the size and the gender of the auditor on audit quality measured by the auditor's duration. Also, the study found a statistical significance of both size and the gender of the auditor on audit quality measured by the auditor's reputation.