The effect of independent audit quality on the quality of financial reporting in the listed companies in Tehran and Baghdad stock exchanges

The primary purpose of this research is to investigate the relationship between the quality of the external audit and the quality of the financial reporting done by companies that are traded on the Tehran and Baghdad Stock Exchanges. The experience of the auditor in the sector, the auditor's reputation, and the auditor's length of service were utilized as determining factors for the quality of the external audit. In order to determine whether or not the reporting of financial data can be trusted, discretionary accruals are analyzed. The companies that are members of the Tehran Stock Exchange and the Baghdad Stock Exchange make up the statistical population for the current study. They were chosen using the process of systematic elimination, which was applied to 102 firms that were admitted to the Tehran Stock Exchange and 35 companies that were admitted to the Baghdad Stock Exchange. In order to examine the data, multiple regression analyses were performed. According to the findings of the study, the quality of financial reporting at the Baghdad Stock Exchange is not significantly impacted by the standard of external auditing. In addition, the independence of the Tehran Stock Exchange's financial reporting is directly and considerably impacted by the quality of the audits conducted by external parties. The findings, taken as a whole, suggested that in order for enterprises to function properly in Iraq they need a secure and politically stable environment. This, in turn, has an effect on the accuracy of the reports they provide. On the other hand, the profession of auditing in Iraq is still in its formative stages, and auditors need to have a deeper understanding of their respective industries

Investigating and analyzing the impact of IC on the profitability of companies listed on the Iraqi stock exchange

Companies need to follow a continual strategy of knowledge improvement and innovation to maintain their competitive advantage in the face of rapid technological advances and global competition. This method, known as intellectual capital (IC), aids businesses in keeping their edge in the market. Managers should pay attention to IC because of this reason. This study looked at how IC affected the bottom line of a company listed on the ISE in Iraq. The study studied data from a subset of the ISE-listed manufacturers throughout the span of ten years, from 2010 to 2019. Multivariate regression, as well as the F-Limer, Chow, and Hausman tests, were used to examine the data. It was shown that IC improved both ROA and ROE. The results also showed that the capital added value coefficient (COAV) positively impacted ROA but had no discernible impact on ROE. Moreover, ROA and ROE were found to be positively impacted by structural capital's coefficient of added value COAV. And while it had little impact on ROA, the added value coefficient (AVC) of human capital (HC) had a positive and large impact on ROE

The effect of forensic accounting expertise on independent audit quality in Iraq and Iran: A comparative study

Skill, experience, and expertise are three factors that might influence the quality of an audit; forensic accountants can conduct higher-quality audits since they have completed a specialized fraud course. Thus, the purpose of this article is to examine how forensic accounting methods affect the caliber of audits. All of the businesses that are listed on the stock exchanges in Tehran and Iraq make up the statistical population. To determine the sample, 35 enterprises from 2013 to 2020 in Iraq and 100 companies from 2014 to 202 in Iran were chosen using the systematic elimination approach. The study hypotheses were tested using the multi-variate regression model that was based on the combined data. The findings indicated that the quality of audits in Iran and Iraq is positively impacted by forensic accounting techniques. Additionally, the findings demonstrated that the number of independent audit report paragraphs in Iran and Iraq is not significantly impacted by the forensic accounting technique. The importance and application of accounting and forensic auditing are felt more than before due to the lack of professional activities related to forensic accounting in the Iraqi economic environment, the rise in cases of financial embezzlement and corruption, the need for financial discipline along with economic development, and the preservation of public trust in the accuracy of financial information. Thus, doing this research can help enhance the corporate climate in Iran and Iraq by determining the significance and requirement of implementing forensic auditing

Search for flavor changing neutral current interactions of the top quark in final states with a photon and additional jets in proton-proton collisions at s\sqrt{s} = 13 TeV

International audienceA search for the production of a top quark in association with a photon and additional jets via flavor changing neutral current interactions is presented. The analysis uses proton-proton collision data recorded by the CMS detector at a center-of-mass energy of 13 TeV, corresponding to an integrated luminosity of 138 fb$^{-1}$. The search is performed by looking for processes where a single top quark is produced in association with a photon, or a pair of top quarks where one of the top quarks decays into a photon and an up or charm quark. Events with an electron or a muon, a photon, one or more jets, and missing transverse momentum are selected. Multivariate analysis techniques are used to discriminate signal and standard model background processes. No significant deviation is observed over the predicted background. Observed (expected) upper limits are set on the branching fractions of top quark decays: $\mathcal{B}$(t$\to$u$\gamma$) $\lt$ 0.95$\times$10$^{-5}$ (1.20$\times$10$^{-5}$) and $\mathcal{B}$(t$\to$c$\gamma$) $\lt$ 1.51$\times$10$^{-5}$ (1.54$\times$10$^{-5}$) at 95% confidence level, assuming a single nonzero coupling at a time. The obtained limit for $\mathcal{B}$(t$\to$u$\gamma$) is similar to the current best limit, while the limit for $\mathcal{B}$(t$\to$c$\gamma$) is significantly tighter than previous results

Search for flavor changing neutral current interactions of the top quark in final states with a photon and additional jets in proton-proton collisions at s= \sqrt{s}= 13 TeV

A search for the production of a top quark in association with a photon and additional jets via flavor changing neutral current interactions is presented. The analysis uses proton-proton collision data recorded by the CMS detector at a center-of-mass energy of 13 TeV, corresponding to an integrated luminosity of 138 fb$^{-1}$. The search is performed by looking for processes where a single top quark is produced in association with a photon, or a pair of top quarks where one of the top quarks decays into a photon and an up or charm quark. Events with an electron or a muon, a photon, one or more jets, and missing transverse momentum are selected. Multivariate analysis techniques are used to discriminate signal and standard model background processes. No significant deviation is observed over the predicted background. Observed (expected) upper limits are set on the branching fractions of top quark decays: $\mathcal{B}(\mathrm{t}\to\mathrm{u}\gamma) <$ 0.95 $\times$ 10$^{-5}$ (1.20 $\times$ 10$^{-5}$) and $\mathcal{B}(\mathrm{t}\to\mathrm{c}\gamma) <$ 1.51 $\times$ 10$^{-5}$ (1.54 $\times$ 10$^{-5}$) at 95% confidence level, assuming a single nonzero coupling at a time. The obtained limit for $\mathcal{B}(\mathrm{t}\to\mathrm{u}\gamma)$ is similar to the current best limit, while the limit for $\mathcal{B}(\mathrm{t}\to\mathrm{c}\gamma)$ is significantly tighter than previous results.A search for the production of a top quark in association with a photon and additional jets via flavor changing neutral current interactions is presented. The analysis uses proton-proton collision data recorded by the CMS detector at a center-of-mass energy of 13 TeV, corresponding to an integrated luminosity of 138 fb$^{-1}$. The search is performed by looking for processes where a single top quark is produced in association with a photon, or a pair of top quarks where one of the top quarks decays into a photon and an up or charm quark. Events with an electron or a muon, a photon, one or more jets, and missing transverse momentum are selected. Multivariate analysis techniques are used to discriminate signal and standard model background processes. No significant deviation is observed over the predicted background. Observed (expected) upper limits are set on the branching fractions of top quark decays: $\mathcal{B}$(t$\to$u$\gamma$) $\lt$ 0.95$\times$10$^{-5}$ (1.20$\times$10$^{-5}$) and $\mathcal{B}$(t$\to$c$\gamma$) $\lt$ 1.51$\times$10$^{-5}$ (1.54$\times$10$^{-5}$) at 95% confidence level, assuming a single nonzero coupling at a time. The obtained limit for $\mathcal{B}$(t$\to$u$\gamma$) is similar to the current best limit, while the limit for $\mathcal{B}$(t$\to$c$\gamma$) is significantly tighter than previous results

Search for flavor changing neutral current interactions of the top quark in final states with a photon and additional jets in proton-proton collisions at s\sqrt{s} = 13 TeV

International audienceA search for the production of a top quark in association with a photon and additional jets via flavor changing neutral current interactions is presented. The analysis uses proton-proton collision data recorded by the CMS detector at a center-of-mass energy of 13 TeV, corresponding to an integrated luminosity of 138 fb$^{-1}$. The search is performed by looking for processes where a single top quark is produced in association with a photon, or a pair of top quarks where one of the top quarks decays into a photon and an up or charm quark. Events with an electron or a muon, a photon, one or more jets, and missing transverse momentum are selected. Multivariate analysis techniques are used to discriminate signal and standard model background processes. No significant deviation is observed over the predicted background. Observed (expected) upper limits are set on the branching fractions of top quark decays: $\mathcal{B}$(t$\to$u$\gamma$) $\lt$ 0.95$\times$10$^{-5}$ (1.20$\times$10$^{-5}$) and $\mathcal{B}$(t$\to$c$\gamma$) $\lt$ 1.51$\times$10$^{-5}$ (1.54$\times$10$^{-5}$) at 95% confidence level, assuming a single nonzero coupling at a time. The obtained limit for $\mathcal{B}$(t$\to$u$\gamma$) is similar to the current best limit, while the limit for $\mathcal{B}$(t$\to$c$\gamma$) is significantly tighter than previous results

Search for flavor changing neutral current interactions of the top quark in final states with a photon and additional jets in proton-proton collisions at s\sqrt{s} = 13 TeV

International audienceA search for the production of a top quark in association with a photon and additional jets via flavor changing neutral current interactions is presented. The analysis uses proton-proton collision data recorded by the CMS detector at a center-of-mass energy of 13 TeV, corresponding to an integrated luminosity of 138 fb$^{-1}$. The search is performed by looking for processes where a single top quark is produced in association with a photon, or a pair of top quarks where one of the top quarks decays into a photon and an up or charm quark. Events with an electron or a muon, a photon, one or more jets, and missing transverse momentum are selected. Multivariate analysis techniques are used to discriminate signal and standard model background processes. No significant deviation is observed over the predicted background. Observed (expected) upper limits are set on the branching fractions of top quark decays: $\mathcal{B}$(t$\to$u$\gamma$) $\lt$ 0.95$\times$10$^{-5}$ (1.20$\times$10$^{-5}$) and $\mathcal{B}$(t$\to$c$\gamma$) $\lt$ 1.51$\times$10$^{-5}$ (1.54$\times$10$^{-5}$) at 95% confidence level, assuming a single nonzero coupling at a time. The obtained limit for $\mathcal{B}$(t$\to$u$\gamma$) is similar to the current best limit, while the limit for $\mathcal{B}$(t$\to$c$\gamma$) is significantly tighter than previous results

Search for flavor changing neutral current interactions of the top quark in final states with a photon and additional jets in proton-proton collisions at s\sqrt{s} = 13 TeV

International audienceA search for the production of a top quark in association with a photon and additional jets via flavor changing neutral current interactions is presented. The analysis uses proton-proton collision data recorded by the CMS detector at a center-of-mass energy of 13 TeV, corresponding to an integrated luminosity of 138 fb$^{-1}$. The search is performed by looking for processes where a single top quark is produced in association with a photon, or a pair of top quarks where one of the top quarks decays into a photon and an up or charm quark. Events with an electron or a muon, a photon, one or more jets, and missing transverse momentum are selected. Multivariate analysis techniques are used to discriminate signal and standard model background processes. No significant deviation is observed over the predicted background. Observed (expected) upper limits are set on the branching fractions of top quark decays: $\mathcal{B}$(t$\to$u$\gamma$) $\lt$ 0.95$\times$10$^{-5}$ (1.20$\times$10$^{-5}$) and $\mathcal{B}$(t$\to$c$\gamma$) $\lt$ 1.51$\times$10$^{-5}$ (1.54$\times$10$^{-5}$) at 95% confidence level, assuming a single nonzero coupling at a time. The obtained limit for $\mathcal{B}$(t$\to$u$\gamma$) is similar to the current best limit, while the limit for $\mathcal{B}$(t$\to$c$\gamma$) is significantly tighter than previous results