Abstract
The research aims to identify joint auditing, its forms, advantages and disadvantages, shed light on the qualitative characteristics of accounting information, and focus on the suitability characteristic as it is one of the basic characteristics of accounting information and its measurement model, and the updates that these characteristics have undergone, And to explain the impact of the joint audit on the suitability of accounting information, and in order to diagnose the mechanism of influence exerted by the joint audit on the suitability of accounting information and to achieve the objectives of the study, the practical aspect dealt with a sample of companies listed on the Iraqi Stock Exchange, where its size reached 40 financial companies (banks, financial investment companies, and insurance companies), and the research relied on collecting its data from the time period extending from 2016 to 2021 and on a quarterly basis, where the linear regression equation was used to show that effect, and the study reached several conclusions, the most important of which is the existence of a positive impact of joint auditing on the suitability of accounting information.
