The impact of business risk audit on the quality of IFRS application

• Main Authors: Shatha, AL-Khayyat, Sharofiddin, Ashurov, Al-Shaghdari, Fahd Mohammed Obad
• Format: Article
• Language: English
• Published: HRMARS 2023
• Subjects: HG Finance; HG1501 Banking; HG3368 Islamic Banking and Finance
• Online Access: http://irep.iium.edu.my/108819/7/108819_The%20impact%20of%20business%20risk%20audit%20on%20the%20quality%20of%20IFRS%20application.crdownload; http://irep.iium.edu.my/108819/; https://hrmars.com/index.php/IJARBSS/article/view/19806/The-Impact-Of-Business-Risk-Audit-on-the-Quality-of-IFRS-Application; http://dx.doi.org/10.6007/IJARBSS/v13-i11/19806

This study aims to explore the impact of a business risk-based audit approach in quality application of International Financial Reporting Standards in Kurdistan International Islamic Bank for Investment and Development in Erbil, for the period (2005-2020). The quantitative approach was adopted where...