The Role of the Auditor’s Strategic Thinking in Reducing Profit Management in Companies Listed on the Iraqi Stock Exchange

Abstract

The research aims to investigate the strategic thinking of the auditor role in Iraqi audit companies and offices to reduce earnings management. To achieve the research goals ,a questionnaire form was distributed to a sample of auditors in Iraqi audit companies and offices, the number of distributed forms reached (54) forms and the number of forms valid for analysis (53) forms, and the impact of variables was shown through the use of statistical models and a simple linear regression model, and after testing the research hypothesis, a set of conclusions was reached, the most important  was that the use of strategic thinking to the auditor in some Iraqi audit companies and offices had a positive role in reducing profit management, and the research presented a number of recommendations, represented by the most important of which is the need for legislative and regulatory bodies in Iraq, including the Council of control Auditing accounts by issuing audit manuals that oblige Iraqi audit companies and offices to use strategic thinking in the audit profession, to increase their efficiency in reducing profit management.