University of Bahrain
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Factors Influencing the Change of the External Auditor in Iraq Views of Companies and Auditors

Show simple item record Al Fadl, Moayad Mohammed Ali 2018-07-31T06:45:09Z 2018-07-31T06:45:09Z 2003-05-01
dc.identifier.issn 2210-1454
dc.description.abstract The present study aims at identifying the factors Influence the change of external clients and its significance to companies and clients. The sample of the study consisted of 21 companies that had witnessed a change in the clients during the period (1995-2000). Twenty eight clients were included in the study, witch was performed through questionnaire From containing 18 factors effecting change of clients. These Factors were classified into three categories: The first includes these associated with the company, the second includes those related to vocational behaviour forms, and the third pertained to the client office. The results of the study were consistent with the previous studies in this field. This indicates that the influence of such factors doesn't differ according to the context in which they are applied despite the clear difference in the effect of these factors from the stand points of managers and clients. en_US
dc.language.iso ar en_US
dc.publisher University of Bahrain en_US
dc.rights Attribution-NonCommercial-ShareAlike 4.0 International *
dc.rights.uri *
dc.subject External Auditor
dc.subject Auditors
dc.title Factors Influencing the Change of the External Auditor in Iraq Views of Companies and Auditors en_US
dc.type Article en_US
dc.volume 06
dc.issue 01
dc.source.title The Arab Journal of Accounting
dc.abbreviatedsourcetitle AJA

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