The Impacts of Audit Quality on Capital Cost: An Applied Study in Iraqi Banks

Journal Of Organizational Behavior Research 2026 Open access

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Authors: Hussein Ghanim Saeed Alhamaimi, Omar Abdullah Saudi Alobaidi, Kifah Sami Hussein
DOI: 10.51847/vxwpqrhsdj
Cited by: 1
References: 52

Abstract

This study aims to examine the impact of audit quality (AQ) on the cost of capital (CC) in banks listed on the Iraq Stock Exchange. The analysis employs a set of audit quality proxies, including auditor rotation, audit fees, and audit firm size, alongside several control variables such as firm size, return on assets, and capital adequacy. The study is based on panel data from 34 banks over the period 2010–2024. To test the research hypotheses, both descriptive statistical methods and path analys

Fields of Study & Subjects

Auditing Earnings Management Governance Innovations and Analysis in Business and Education Corporate Governance and Financial Management

Publication details

Journal / source
Journal Of Organizational Behavior Research
Publisher
Polaris
Volume
11
Issue
2
Pages
36–48
Publication date
1 January 2026