The impact of the external auditor's report according to ISA (705) on the decision to grant credit by application in a sample of Iraqi banks

Authors

  • Farah R. Hameed College of Business Economics, Al-Nahrain university, Baghdad, Iraq
  • Muna K. Hamad College of Business Economics, Al-Nahrain university, Baghdad, Iraq

DOI:

https://doi.org/10.56967/ejfb2023252

Keywords:

digital currencies, central banks, monetary policy, cryptocurrencies

Abstract

The research aims to shed light on the importance and role of the external auditor's report in rationalizing the decisions taken by decision makers and to identify the most important basic contents of the external auditor's report as a concept, objectives and standards and the extent of their impact on credit decision-making in Iraqi banks. To achieve the goal of this research, an experimental study was conducted. It was subjected to a sample of credit officers working in (18) banks listed in the Iraq Stock Exchange, and their number reached (53) individuals, through the preparation of (4) hypothetical external audit reports, each of which includes one of the types of opinion expressed by the external auditor to measure the impact of the auditor’s opinion External factors on the elements of the credit decision represented in the size of the loan, the interest rate, the term of the loan and the size of the collateral required. ). The researcher concluded: "There is a statistically significant effect of the external auditor's report on the decision to grant credit."

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Published

2023-02-08

How to Cite

Hammed, F., & Hamad, M. (2023). The impact of the external auditor’s report according to ISA (705) on the decision to grant credit by application in a sample of Iraqi banks. Entrepreneurship Journal for Finance and Business, 4(1), 203–218. https://doi.org/10.56967/ejfb2023252

Issue

Section

Research articles