Qualifying Accountants and Auditors to Prepare and Evaluate Digital Sustainability Reports: A survey study of a sample of professionals and academics in the Iraqi environment

Preparing Digital sustainability reports (DSR) is a new challenge facing the accounting and auditing profession because organizing these reports is crucial for companies facing increasing sustainability requirements. This research is an initial step in helping this profession identify the qualifications necessary for preparing (DSR) by providing a comprehensive framework for these reports. The research aims to identify the qualifications needed for accountants and auditors when preparing and evaluating (DSR). To achieve the research goal, a field study was conducted on a sample of (110) individuals drawn from the research community consisting of accountants, auditors, and academics working in accounting and auditing offices, companies, banks, and Iraqi universities. Data collection relied on a questionnaire, Descriptive and inferential statistical tools in the program (SPSS) were also used to analyze the collected data and test hypotheses. The research concluded that the scientific and professional qualification of accountants and auditors helps in preparing and evaluating (DSR).