THE IMPACT OF AGILE INTERNAL AUDIT, LEAN INTERNAL AUDIT, AND MANAGEMENT AUDIT, ON THE FINANCIAL REPORTING QUALITY IN THE IRAQI OIL COMPANIES

Abstract

Financial Reporting Quality (QF) is an underlying value, it is important to examine this significance in the competitive field and is clearly a subject of direct interest in this area to do further exploration and detection. This paper attempts to advance this argument by examining how QF is influenced by two new influences namely agile internal audits and lean internal audits along with the well-grounded concept of management audits within the Iraqi oil firms. Then it goes deeper; it dives into the role of Corporate Social Responsibilities (CSR) tipping these audits, and as a result QF for like-companies. How Do They Collect Their Data? Surveys were carried out on internal audit leaders in oil companies, to compose the use of SPSS-AMOS analyses to make it more reliable and deal with inter-variable relationships Revelation: Banal; there are strong positive relationships between different audits and QF levels, but be warned — CSR has powerful moderation effects on these ties. Within the findings themselves lies an almost ready-to-hand roadmap, also somewhat indirect but powerful indeed to enforce organizational resilience for those formulating the policies, about how to maintain the QF through multiple audits. Illuminate the darkened path cast by weak indices that could just easily describe the future pathways — but be wise as you implement interventions to enhance the Financial Reporting Quality in Iraqi Oil Companies.