Author: Dr. Asmaa Al-Orfali

This study aims to examine some of the different methods used in measuring the quality of accounting information, where these methods use different approaches and classified according to these approaches. Each approach consists of different methods, and each method gives different result to the quality of accounting information in order to find the most suitable method to measure the accounting information in the Iraqi environment. By using a time series from 2005 to 2016 for 7 industrial companies listed in the Iraqi stock market. The study found that both of Francis et al. (2004) model and Kormendi and Lipe (1997) model are suitable for the Iraqi environment. DOI : https://www.jrucs.iq/index.php/JAUCS/article/view/533

There are many accounting practices used to adapt accounting numbers that is produced by the accounting system; these practices may raise the accounting profit, reduce it or keep it at the same level. These practices might be ethical or not ethical. Such practices used by corrupted people to cover corruption. Many tools are used to cover all the financial statements. The study proved that all these practices used in the Iraqi environment by its different tools to cover corruption. The study also proved that one of the ways to fight financial corruption is through fighting of its different tools such as: changing accounting numbers, fraud, cheating and adapting accounting numbers. The study came out with some recommendations. DOI : https://www.jrucs-iq.alhadhar.com/index.php/JAUCS/article/view/174

This study aims to examine some of the different methods used in measuring the quality of accounting information, where these methods use different approaches and classified according to these approaches. Each approach consists of different methods, and each method gives different result to the quality of accounting information in order to find the most suitable method to measure the accounting information in the Iraqi environment. By using a time series from 2005 to 2016 for 7 industrial companies listed in the Iraqi stock market. The study found that both of Francis et al. (2004) model and Kormendi and Lipe (1997) model are suitable for the Iraqi environment.