The Role of The External Auditor in Evaluating the Level of Disclosure on the Basic Characteristics of Accounting Information According to Standards & Poor’s indicators: an Applied Study in Ashur International Bank for Investment

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Suhair Kadhim Fadhil1, and Hazem Ali Muttair2

1Ministry of Higher Education and Scientific Research, Iraq

2College of Administration and Economics, University of Sumer, Iraq



This research aims to clarify the external auditor’s role in evaluating the level of disclosure of the basic characteristics of accounting information according to Standards & Poor’s (S&P) indicators in the banking sector by clarifying those indicators and the mechanisms to be followed. Indicators, as (50) questionnaires were distributed to the sample members (academics, interested persons and those working in banking activity), and the collected data were analyzed using the questionnaire using descriptive and analytical statistical methods and using the statistical analysis program (SPSS). The research hypotheses were tested, and the research found: The need to work on measuring disclosure and transparency according to (S&P) indicators annually by the Iraqi Securities Commission as a guide to monitor bank administrations and to find ways and methods that oblige banks to increase the level of disclosure and transparency to serve the interests of the beneficiaries to help them in making decisions & Generalizing the use of the S & P methodology to measure financial transparency and disclosure on the Iraqi market for securities, similar to the markets that have applied this methodology.

Keywords: disclosure, accounting information characteristics, S&P indicators

دور المدقق الخارجي في تقييم مستوى الإفصاح عن الخصائص الأساسية للمعلومات المحاسبية وفق مؤشرات ستاندرد آند بورز (دراسة تطبيقية في مصرف آشور الدولي للاستثمار)

م.د سهير كاظم فاضل 1, م.د حازم علي مطير 2،

1- مقر وزاره التعليم العالي والبحث العلمي – القسم المالي – العراق

2-تدريسي في كلية الادارة والاقتصاد / جامعة سومر – العراق

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