The study looked at why companies in Iraq's stock market are slow in getting their audit reports out on time. They found that bigger companies, those using advanced technologies in their audits, and those with more signs of income tend to have more delays in their audit reports. This means that larger companies and those with higher income signs are more likely to take longer to release their financial information. The researchers used a questionnaire to gather data from 89 companies listed on the Iraq Stock Exchange. The results show that these factors are connected to the delays in audit reports for Iraqi companies. Companies in Iraq should work on speeding up their audit reports to benefit everyone involved in the company.