The role of COSO framework in preventing earning management practice An analytical study of the opinions of a sample of Auditors & Accountants in banks- Erbil City

Shadan Jabbar Abdulfattah

doi:10.21271/zjhs.27.2.23

توێژەران

Shadan Jabbar Abdulfattah College of Management & Economics, Department of Banking & Finance, Salahaddin University-Erbil

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https://doi.org/10.21271/zjhs.27.2.23

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Keywords: COSO framework, Internal control, earnings management, Banking Industry.

پوختە

The main objective of this study is to determine the effectiveness of internal control according to the COSO framework for internal control contributes to reducing earning management practices in banking sectors in Erbil city from the point of view of auditors and accountants through quantitative measurement of variables.

The selection of the banking industry for this study came due to the importance of the banking sector and increased risks involved in earning management, in light of global competition and economic openness, For the purpose of this research, a quantitative methodology was applied. The data was collected through a questionnaire to test the hypotheses. 80 copies of the questionnaire were distributed to Two samples of professionals 70 valid questioners were returned. Using the analysis statistical package (SPSS) to validate and analysis of data.

Findings- the research found that there is a coefficient relationship between the dependent variable - the internal control system according to the COSO framework - and the independent variable - earnings management practices. The more efficient the internal control system, the more limited earning management practice. The study concludes with several suggestions; using this framework to guide the development of Internal Control to identify earning management practices, work to enhance employees’ skills working in field of internal control system through further training programs and workshops on prevent earning management.

سەرچاوەکان

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