Auditors' Views On the Extent of Commitment to Accounting for Cash Flows - Accounting Base (7) -An Applied Research of a Sample of Mixed Industrial Joint-Stock Companies Listed On the Iraq Stock Exchange

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Alaa Fareed Abdulahad, Sabah Salman Mutashar, Wajid Odhafa Hammood


The aim of this research is to get acquainted with the auditors' views about the extent of the commitment of the mixed industrial joint-stock companies listed on the Iraq Stock Exchange to accounting for cash flows according to the Iraqi Accounting Base (7).The research also aims to identify the most important factors affecting its use related to the Iraqi accounting work environment, represented by: the efficiency and skill of the accounting cadres, the applied accounting systems, and the laws governing the accounting work.To achieve this goal to test the hypothesis of this research, we relied on the results of thequestionnaire of the opinions of to the auditors.The research relied on a sample of published financial data for a sample of mixed industrial joint stock companies listed on the Iraq Stock Exchange for the years 2015-2019. The statistical program (SPSS) was used to process the data obtained and arrive at a set of conclusions and recommendations.

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