Investigating the effect of the characteristics of the board of directors and the tenure of the CEO on the audit quality of the companies admitted to the Iraq and Qatar stock exchange with a comparative approach

Abstract

This study examines the effect of board characteristics and CEO tenure on audit quality in companies listed on the Iraqi and Qatar stock exchanges from 2015 to 2022. The purpose of this research is to provide comparative views on the factors that affect audit quality in these two markets. Based on the proposed assumptions, the findings show that there is a positive and significant relationship between the tenure of the CEO and the independence of the board members on the audit quality in Iraq and Qatar. Secondly, institutional ownership has a negative and significant relationship with audit quality in Iraq and Qatar. However, a positive and significant relationship was found between the size of the board of directors and audit quality only in Iraq. Auditing in emerging markets such as Iraq and Qatar contributes to the literature. Understanding these connections can help policymakers, regulators, and practitioners to improve corporate governance practices and maintain high standards of audit quality in these financial environments