Author(s): Saif Aldin Amjad Ismail, Saddam Mohammed Mahmood, Ali Ibrahim Hussein
The study aims to test the variation effect of agency costs on going concern of the establishment due to the different levels of the auditor industry specialization. The private banking sector in Iraq was treated as a field for conducting the pilot study by adopting the financial reports disclosed by the banks for the year 2017, as well as the external auditors reports and interviewing them. It was found that the higher the costs of the agency, the lower the continuity of the bank, and the presence of auditor specialized in the banking sector in the Iraqi environment will contribute to reducing the costs of the agency. The expansion of the external auditors will provide some kind of quality for the work of this auditor, which will be reflected in narrowing the agency's costs to the banks departments in order to support the continuity of the banks