Dimensions of the Financial Disclosure Contribution to the Environment of Electronic Accounting Systems and Their Reflection on the Performance of the Auditor An Analytical Study) )
Master Thesis Introduction to:
The Board of the College of Business and Economics – University of Karbala as part of the requirements for obtaining a Master of Science degree in Accounting
: Presented by the student
Ali Ayad Ali Al-Shammari
Supervised by
Assistant prof. Dr.Asaad M.Ali Wahhab Awwad

The research aims to clarify the role of electronic accounting in the business sector and the risks facing the accounting and auditing profession, as well as the factors that affect electronic financial disclosures and the extent of their impact on the opinion of the auditor. The research has answered research questions about what factors affect financial disclosures? The second question: What is the effect of financial disclosures in the electronic accounting environment on expressing an opinion on the financial statements? Through statistical analysis of the questionnaire distributed to 160 respondents from university professors and auditors, as well as accountants and internal auditors in a sample of Iraqi banks. The research reached a number of conclusions, the most important of which were:
1) Financial accounting disclosure in the electronic accounting environment helps in preparing and publishing the financial statements in a timely manner, as I achieved an average of 4.23 with a standard deviation of 0.74 and a slight difference coefficient of 0.18 and achieved the highest correlation value where it reached a value of 0.805.
2) Financial accounting disclosure in the electronic accounting environment achieves the possibility of immediate, up-to-date updating of the disclosed information, as it achieved an average of 4.28 with a standard deviation of 0.65 and a coefficient of 0.15 difference.
3) The use of auditing offices electronic audit programs raises the quality of the audit service when auditing computerized accounting systems in the bank, as it achieved an average mean of 4.19 and a standard deviation of 0.73 with a coefficient of 0.17 difference.
As for the most important recommendations reached by the research, the following were represented:
1) Iraqi banks should strive to use electronic accounting information systems because they have the ability to make comparisons between the bank’s data and other bank data.
2) The higher departments of Iraqi banks should be aware that the measurement of the elements of the financial statements and the reports produced in electronic accounting systems is carried out with the same principles and standards in the manual system.
3) The need for international standards to require Iraqi banks to electronically disclose their financial statements.