THE EFFECT OF AUDIT COMMITTEES ON THE EFFICIENCY OF INVESTMENT DECISIONS IN THE IRAQI STOCK MARKET / AN ANALYTICAL STUDY IN THE IRAQI STOCK MARKET

Authors

Saja Najeh Kareem
Sarah Amer Abdulazeez
Mohammed sadiq jabbar

Keywords:

Audit, Audit committees, efficiency

Abstract

The research aims to introduce the audit mechanism and explore the current role of audit committees in the Iraqi banking sector and contribute to the study of the relationship of audit committees and investment decisions in addition to identifying the concept and types of investment decisions and the laws, regulations and instructions applied in that. From the period 2015- 2018, which numbered three banks, and the research found that the commitment to implement audit committees in joint stock companies is one of the basic things that investors put in their priorities when starting to make investment decisions, especially in light of the development of the economic system and the intensification of competition between companies for investment. Those that have effective audit committees have a competitive advantage to attract capital more than those that do not have audit committees through the confidence of investors in them.

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Published

2022-12-18

How to Cite

Saja Najeh Kareem, Sarah Amer Abdulazeez, & Mohammed sadiq jabbar. (2022). THE EFFECT OF AUDIT COMMITTEES ON THE EFFICIENCY OF INVESTMENT DECISIONS IN THE IRAQI STOCK MARKET / AN ANALYTICAL STUDY IN THE IRAQI STOCK MARKET. European Journal of Research Development and Sustainability, 3(12), 22-28. Retrieved from https://scholarzest.com/index.php/ejrds/article/view/3024