The Role of Auditors in Enhancing Electronic Disclosure: Evidence from Iraqi Auditors

The research aims to investigate the responsibility of auditors in publishing financial and non-financial information and enhancing stakeholder confidence through the Internet. It further examines the auditor’s role in light of the latest international auditing standards and discloses them through the Internet and advances the auditing profession. A questionnaire was adopted in the research to test the responsibility and role of auditors in electronic publication and disclosure. This form was distributed to a sample of auditors working in audit offices and audit firms. Statistical analysis packages (SPSS v26) were used as a basic measurement tool to collect data used to test the research hypothesis. The research drew several conclusions, the most prominent of which was that developments in information technology have underscored the need for auditors to enhance their services in electronic disclosure. There are difficulties and challenges facing the auditing profession, represented by the impact of publishing financial statements on the Internet and the extent of trust in them. Under traditional auditing, auditors follow the final audit method after the end of the financial year, but with recent developments, auditors can now audit accounting work on an ongoing basis throughout the year, in what is known as continuous auditing.)