The Impact of External Audit Quality Characteristics on Earnings Management in Banks Listed on the Iraq Stock Exchange

Purpose: The current study aims to shed light on the influential role of audit quality in reducing opportunistic management methods in management. Design/Methodology/Approach: To achieve the objectives of the current study and test the hypotheses from an experimental perspective by reviewing previous studies and relying on them to provide a model that shows the importance of audit quality in reducing earnings management. Results: Originality/value: Given that there is a great need to prepare financial statements that are characterized by quality and reliability, this matter requires the availability of an external audit characterized by quality to ensure proper financial reporting for the economic units listed on the Iraq Stock Exchange through the external auditor limiting the means of managing profits that Followed by management.