(The relationship between sustainability audit reports and the quality of information and its reflection on investor investors)

A Thesis Submitted to The Council of the College of Administration and Economics – Karbala University, as Partial Fulfillment of Requirements for the Master Degree in Accounting Séance

By Wisam joudah nsaar Al Saadi

Supervised by

Prof. Dr. Talal Mohammed Ali Al jajawy

 Companies seek to maintain their continuity to practice their activities, and this cannot be achieved if the reasons and conditions required from a sound and sustainable environment for the necessary resources and materials are negated, and this is contingent on achieving sustainability and ensuring the necessary oversight over their implementation.

       The aim of the research is to analyze the relationship between the sustainability audit and the accounting information contained in the companies’ reports and to enhance investor confidence in the information contained in the evidence related to the company’s contributions to sustainability issues through the improvement and appropriateness of these data. Boost investor confidence?

     The research community consisted of a sample of Iraqi companies to examine and measure the application of sustainability indicators for them using the Sustainability Accounting Standards (SASB) and to analyze and interpret the impact of the sustainability audit on the financial aspects and its impact on the financial statements through a survey list proposed for auditing. Also, 130 paper and electronic questionnaires were distributed that included investors in the market Iraq Securities and a number of academics and specialists in the field of accounting. 111 questionnaires were retrieved and eight were excluded from them for not meeting the conditions. Statistical analysis of the questionnaire data was conducted using the statistical program (SPSS).

      The researcher reached a number of conclusions, the most important of which was through analyzing the audit of sustainability reports, it was found that there are financial effects of the process of auditing the sustainability data, and this in turn is reflected on the quality of the financial data. The confidence of investors, and one of the recommendations that the research concluded is the need to work on enacting laws and standards necessary for the implementation of sustainability by Iraqi companies and urging Iraqi companies to prepare and issue sustainability reports that include adequate data and information on the companies’ activities in the field of sustainability and work to enhance investor confidence.