The importance of the research can be summarized through the contribution of forensic accounting in reducing earnings management practices through the use of forensic accounting techniques. Forensic a

A number of joint-stock companies listed in the Iraq Stock Exchange have been exposed to bankruptcy and great losses, especially in the banking sector, which is one of the most important and largest s

The result of a conflict of interests between the management, the owners, and the rest of the stakeholders in the company, and according to the principle of rational choice, which each party tries to

This study examines the differences between the accounting quality (value relevance, timely loss recognition, earnings persistence and earnings management) during pre and post-mandatory IFRS adoption