Журнал Академии бухгалтерского учета и финансовых исследований

1528-2635

Абстрактный

Athra Financial Collapse in Business Companies on the Accountant Profession and Checking-Case Study the State Company for Textile and Leather Industries

Nesrine Halouani, Hamza Kadhim Rishag

Business companies are of great importance in the country’s economy and their exposure to collapse leads to a weakening of the economy. This study aims to review the analysis of the reasons for the collapse of the State Company for Textile and Leather Industries (during the period 2018-2021), whose collapse led to losses and then to see the changes due to those Collapses and knowing their impact on the accounting environment, as the topic is not somewhat new to the Iraqi environment due to the lack of government support for the local product. The researcher relied on obtaining his information until the completion of this research on everything he could obtain from the public company and to see its reality regarding this topic. To the following results, the main problem in the collapse of the public company in question was not related to the existence of shortcomings in accounting or auditing standards, but was limited to the decrease in government support.