Evaluation of the level of hedging of operational risks in private commercial banks in Iraq for the period 2016-2021

Abstract

The research aimed to study the relationship between the size of the audit office and the quality of profits, in addition to studying the relationship between the duration of the audit and the quality of profits in the Emirates Securities Market. The statistical community of the research represented all economic units listed in the Emirates Securities Market with 188 companies from 2015 to the end of 2022. According to the conditions for entering the research during the years from 2015 to 2022, 90 companies were selected by the systematic deletion method. The results of the research showed that there was no statistically significant relationship between the duration of the audit and the quality of profits. In other words, the quality of profits does not change with the change in the duration of the audit. The results of the research also showed a statistically significant relationship between the size of the audit office and the quality of profits. The researcher suggests studying the current research in different countries and comparing its results with the current research. And reviewing the current research over long periods in the United Arab Emirates