TY  - JOUR
T1  - The Impacts of Audit Quality on Capital Cost: An Applied Study in Iraqi Banks
A1  - Hussein Ghanim Saeed Alhamaimi
A1  - Omar Abdullah Saudi Alobaidi
A1  - Kifah Sami Hussein
JF  - Journal of Organizational Behavior Research
JO  - J Organ Behav Res
SN  - 2528-9705
Y1  - 2026
VL  - 11
IS  - 2
DO  - 10.51847/vXWpQrhsdj
SP  - 36
EP  - 48
N2  - This study aims to examine the impact of audit quality (AQ) on the cost of capital (CC) in banks listed on the Iraq Stock Exchange. The analysis employs a set of audit quality proxies, including auditor rotation, audit fees, and audit firm size, alongside several control variables such as firm size, return on assets, and capital adequacy. The study is based on panel data from 34 banks over the period 2010–2024. To test the research hypotheses, both descriptive statistical methods and path analysis were utilized. The empirical analysis was conducted using SmartPLS. The findings reveal a statistically significant effect of audit firm size on the cost of capital, whereas the remaining audit quality indicators show no significant impact. Additionally, the results indicate a weak explanatory power of the proposed model, suggesting that the CC is influenced by other factors not incorporated in the study. This study contributes to a deeper understanding of the relationship between AQ and the CC within the Iraqi context. It also provides evidence highlighting the relative importance of certain dimensions of AQ over others, thereby offering a foundation for guiding accounting policies and enhancing financial reporting transparency.
UR  - https://odad.org/article/the-impacts-of-audit-quality-on-capital-cost-an-applied-study-in-iraqi-banks-3cl3om4kyk7iejy
ER  -