The Relationship between Audit Adjustments and Audit Quality in Iraq

The present research aims to assess the potential impact of audit adjustments on quality for listed companies Iraqi Stock Exchange. In other words, this attempts answer whether can improve or not. To achieve objectives, a multivariate regression model was employed test hypotheses. hypotheses were tested using sample 35 firms Exchange 2014–2020 by exploiting multiple based panel data technique. findings indicate positive and significant relationship between quality. Such demonstrate that adjustment might be considered factor services. Since no has addressed such subject in Iraq, study provide helpful information equity owners, board directors, firms, contributing developing science knowledge auditing field study.