The Impact of the Job Origin of the Executive Director on the Quality of Financial Reporting

Abstract

The research aims to study and measure the effect of job origin (internal, external) of the executive director on the quality of financial reporting, and to identify the most important source of the executive director's power that has the greatest impact on the quality of financial reporting in non-financial companies operating in the Iraq Stock Exchange for the period 2010-2019 and identifying the most important models for measuring the quality of financial reporting represented by the characteristics (honest representation, appropriate timing). The study concluded that there is a significant effect between the job origin of the executive director in the quality of financial reporting. As for the most important recommendations that the research came up with, the importance of promoting the executive director from within because of its positive effects on the quality of financial reporting, because of the knowledge and understanding of the strategic directions of the company and knowledge of the reality of the company's operational activities, in addition to the direct association with the company's board of directors.