The Impact of External Auditor Fees on Earning Quality for the Listed Banks on Iraq Stock Exchange

This study aimed to study the impact of external auditor fees on earnings quality and to know if there is a difference in this impact according to the size of organizations. banks listed on the Iraq Stock Exchange, was represented by (15) banks for the time period of 2005-2014. A Panel data analysis and to test the hypotheses of the study, Simple linear regression and Hierarchical Regression were used. The results of the study showed an impact of external auditor fees on the earnings quality of the banks listed on Iraq Stock Exchange measured by the total accruals, and no difference in the impact of external auditor fees on earnings quality of the banks listed on the Iraq Stock Exchange with the difference of the bank size.