Year: 2025
Type: article
Study design: Observational Study
Abstract: The current study extends the Theory of Planned Behavior (TPB) to examine the factors influencing high-quality financial reports in Iraqi organizations. The employed variables include Subjective Norms (SN), Audit Quality (AQ), Attitude (ATT), Auditor Ethics (AE), and Due Professional Care (DPC). Data were collected from 109 professionals using an online-based survey and were analyzed deploying the Partial Least Square-Structural Equation Modeling (PLS-SEM) approach. The quantitative findings exhibit that AE, DPC, and ATT can predict high-quality audit reports. In contrast, no statistically significant correlation was observed between SN and AQ. It was concluded that auditors must perform their tasks with expertise, competence, and attention to detail to achieve outstanding AQ. Furthermore, firms and regulatory bodies must prioritize the strengthening of these aspects to improve audit performance and stakeholders’ trust.
DOI: 10.48084/etasr.9831
Institutions: University of Baghdad, Iraq University College
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: gold
Estimated APC paid: $431
OpenAlex ID: W4409173832