Iman Shakir Mohammed, Wafaa Abdameer Hassan, Fayhaa Abdulla Yaqoob
The problem of the research is companies pay no attention to the selection of auditors who have a good level of core competence, that enable them to perform the task of auditing with high quality and its impact on the quality of its profits, as many studies have addressed the impact of Audit Quality in Earning Quality, The aim of the current study to find a relationship between and impact of Core Competence on audit firms and audit offices in Audit Quality through Earning Quality of audited companies. In order to achieve the objectives of the study, a model was found to measure the relationship and impact of Core Competence for companies and audit offices in the quality of audit companies in Iraq Stock Exchange, as well as the development of a model to measure the relationship and impact of the quality of audit in earnings Quality, and then apply this model to a sample of banks In Iraq Stock Exchange for the period from 2006 to 2018, companies and audit offices in charge of auditing banks sample study. The most important results of the study are the existence of a significant relationship and influence of the quality of audit in the earnings quality of banks in Iraq Stock Exchange, and the existence of a relationship and significant impact of the Core Competence of the companies and audit offices in Iraq on the quality of audit of Iraqi banks.