id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
american_scientific_journal-3183	Alaraji, Fedaa Abd Almajid Sabbar	The Role and Impact of Corporate Governance on Narrowing the Expectations Gap between the External Auditor and the Financial Community (A Practical Study of a Sample of External Audit Offices and Companies Invested in Iraq) (Case Study in Iraq)	2017	23	.pdf	application/pdf	9255	297	30	User-specific factors: -Lack of culture for accounting and external auditing of users: There is a lack of awareness of the concepts, principles and assumptions for accounting and external auditing among the user group, as this deficiency leads to a lack of familiarity with the objectives and objectives of the external audit,and this Generating more exaggerated expectations for the perceived and actual work of the external auditor, further widening the gap in external audit expectations. The study aims at identifying the impact of application of the principles of corporate governance on the Expectation Gap between the external auditors and the users of the financial statements in the environment of the external audit profession in Iraq after increasing interest in the application of corporate governance in Iraq through the analytical study of the opinions of external auditors and investors in Iraq, The study concluded that the implementation of the principles of corporate governance in Iraq provides an appropriate level of confidence and confidence to investors and users of financial statements and their reliance on financial reports prepared and audited in accordance with the principles and technicality of corporate governance.	cache/american_scientific_journal-3183.pdf	txt/american_scientific_journal-3183.txt