Bushra Abdul Wahhab Al-Jawahry, Ali Adnan Abbas
The research aims to measure the effect of the professional specialization of audit offices and companies in the quality of accounting earnings, and this goal is achieved by studying the subject of professional specialization of audit offices and companies in all its aspects, and identifying the effect relationship between professional specialization and the quality of accounting earnings, by relying on the annual financial reports data for a sample of the Iraqi banks listed in the Iraq Stock Exchange, which numbered (13) banks for the period from (2008-2017). For measuring the level of professional specialization of the offices and companies that practiced auditing the banks, the research sample. The researcher used the weighted market share measure, and the earning smoothing feature model was used. To measure the quality of the accounting earnings of the research sample, and for statistically testing the research hypotheses, the statistical program (SPSS) was used, to find out the size of the correlation, the effect and the level of significance between the research variables. The results concluded that there is an acceptable level of professional specialization in the audit offices and companies that practiced auditing the financial reports of banks. The research sample, with a high level of the quality of the accounting earnings of the banks, the research sample, as well as the existence of a statistically significant effect relationship between the professional specialization for auditing offices and companies and the quality of accounting earnings in a positive way. The researchers recommended support and promotion of professional specialization in audit offices and companies to practice their activity and encourage banks and other companies whose shares are listed on the Iraq Stock Exchange on the importance of contracting with professionally specialized auditing offices and companies, because they have the ability and competence to discover and assess the risks of the existence of cases of material misstatements and increased concern for the quality of the reported accounting earnings.