The Effect of Accounting Conservatism in The Opinion of The External Auditor An applied study on a sample of companies listed in the Iraq Stock Exchange

The investigation will assess the consequences of accounting conservatism regarding the external auditor's opinion, assuming that there is a significant statistical effect of accounting conservatism on the opinion of the external sector. auditor regarding the companies listed on the Iraqi stock exchange. Of the companies in the Iraqi stock exchange that are listed and have a number of (13) sectors, from 2011-2018, as the Beaver and Ryan (2000) model was employed, the relationship between market value and book value was used to measure the degree of accounting conservatism. and the multiple regression model was adopted in the (SSPS) program for extracting results, which indicated that there is a statistically significant effect of accounting conservatism in the type of external auditor’s opinion, meaning that companies that committed to a level of accounting conservatism received an unqualified audit opinion.