Employing Geometric thinking By the Internal Auditor in the Environment of Accounting Information for enhance the Value of the Company

Thesis submitted to the Board of the Faculty of Management and Economics – University of Karbala, which is part of the requirements for the degree of Doctor of Philosophy in Accounting

Of the student

Mushtaq Talib Abdulameer Alshammari

Supervised by

Prof. Dr Asaad Mohammed Ali Wahhab Al-Awwad

The aim of this research is to proof the effect of employing  internal auditor’s Geometric thinking on enhancing the value of the company in accounting information environment, by choosing a sample of (194) internal auditors selected from assorted economic sectors (Banking, industrial, service, etc…) and using their answers  to achieve maximal view about that effect.

  For proofing this research hypotheses, the researcher used a set of statistical tools for descriptive and inferential analysis which including (weighted arithmetic mean, standard deviation) and (simple correlation coefficient, simple and multiple regression), also proofing the impact of the accounting information environment through proofing its interactive role.The researcher also used some of computer programs for statistics and computing, such as (EXCELL, SPSS).

          Through this research the researcher reached to a number of conclusions, one of the most important is (the internal auditors have a high skills to organize their thinking because  they more understand about the impact of social, cultural and other factors on the value of the company, and there is a positive and incorporeal correlation between the Geometric thinking of the internal auditor and the value of the company, and the Interactive effect of accounting information environment in the relationship between Geometric thinking skills and company’s value is positive, that means whenever the conditions of this environment are favorable to the work of the auditors that thing will reflect positively on company value.

            Based on the previous results, the research recommended for companies to pay more attention to developing the skills of  internal auditors that work for them by raising their scientific level and engaging them in internal and external development courses as well as conferences in order to enhance their Geometric thinking skills, and to develop and enhance the auditors’ deductive skills by encouraging them to use their mental and intellectual abilities for the purpose of reading and analyzing the problems they face while performing the duties assigned to them, and there is a positive and incorporeal relationship between the Geometric thinking of the internal auditors and the value of the company, and that means the company concerning on enhancing  the Geometric thinking capabilities of the internal auditors in it, that will reflect significantly in enhancing  company’s value in the market.