The Impacts of Audit Quality on Capital Cost: An Applied Study in Iraqi Banks

This study aims to examine the impact of audit quality (AQ) on the cost of capital (CC) in banks listed on the Iraq Stock Exchange. The analysis employs a set of audit quality proxies, including auditor rotation, audit fees, and audit firm size, alongside several control variables such as firm size, return on assets, and capital adequacy. The study is based on panel data from 34 banks over the period 2010–2024. To test the research hypotheses, both descriptive statistical methods and path analys