THE EFFECT OF MANAGERIAL ABILITY ON THE TIMELINESS FOR ISSUING THE AUDITOR'S REPORT BY APPLYING IT TO A SAMPLE OF INDUSTRIAL SECTOR COMPANIES LISTED IN THE IRAQ STOCK EXCHANGE

Abstract

The research aims to measure the effect of managerial ability on the timeliness for issuing the auditor’s report for industrial sector companies listed on the Iraqi Stock Exchange, as the activity of companies and the large number of competitors make the CEO take the reins regarding submitting the auditor’s report sooner than is usual. The research sample consists of 10 industrial companies listed on the Iraqi Stock Exchange for the period from 2011 to 2020. For the purpose of achieving the research objectives, a model (Demerjian et. al. , 2012) was used to measure administrative capacity, and the timeliness for issuing the auditor’s report was measured through the measure of the duration of issuing the auditor’s report. The researchers reached a set of conclusions, the most important of which is that there is a statistically significant effect between managerial ability and the timeliness for issuing the auditor’s report.