Affecting Factors on The Timing of The Issuance of The Report of The External Auditor of The Accounts of Iraqi Banks

This study aims to the effect of many factors (Audit office size, disclosure instructions according Iraqi Securities Commission, size audit fees) on timing issuance report external auditor accounts banks. The sample consists (19) banks listed in market for securities period from 2012 2020,   To achieve objectives research, a model was developed using multiple regression, which included above, such as independent variables and  issuing reports dependent variable. results showed that regression is highly significant statistical terms and therefore reliable to, where value F (80.412) with level 0.000, it can be relied upon predict values variable.  issue their at an average (130.877) days end financial year.  existence statistically relationship between number auditing offices time taken examination process auditor's Iraq Stock Exchange. indicate positive, moral significance Commission published shareholding indicates adheres issued by Commission.  there no fees