@article{Sura Naufel Bahjat_Salih Yahya Saleh_2021, title={The Accounting Profession during COVID-19 Pandemic A Study on the Corona Pandemic Effect on Audit Quality: Perceptions of Iraqi Accounting Auditors}, volume={13}, url={https://journal.mauc.edu.iq/index.php/JMAUC/article/view/426}, abstractNote={<p>The primary purpose of this research is to study the effect Corona-Virus Pandemic (CVP) on quality of auditing reports and auditors from the point of view of Iraqi auditors. A quantitative research method had been adopted through a questionnaire form to achieve its aims. Auditors were asked to state their opinions regarding audit quality statements based on a five-point Likert scale. An electronic questionnaire link was distributed due to the current pandemic instead of a regular (paper-based) form, 200 questionnaires were received, of which 89 answers were valid for analysis. Our research examined some important findings, the most important of which is that CVP surely has a noteworthy effect on audit quality based on the research sample’s opinions.</p&gt;}, number={2}, journal={Journal of Madenat Alelem University College}, author={Sura Naufel Bahjat and Salih Yahya Saleh}, year={2021}, month={Dec.}, pages={241-248} }