Abstract
The concept of unipolar has allowed the united states of America to
control the rest of the internations community units through the rxclusively of
control in international affairs without enabling other countries who have the
ability to compete with it to appear this comes as a result of it's position to all
kinds of powers like military, economic and technical powers that enable it to
continue dominating other countries, this superior control enabled it to be the
(hyper power) on the international political scene so that it allowed it to
exercise and implement the policy of domination against all this appeared
after its empire superiority became clear, in a unique way that have never
been known in human history, especially after the submission of many
countries for it, which is accompanied with the absence of system based on
the law, and the domination of the logic law of power, As the unipolar concept
flourishes the power domination and ability that the united states of America
have and this consider with the American approach that is based on impulsion
and aggression in dealing with the different political issues, as the same time,
it influenced on the American foreign policy especially in the so called creative
chaos, which means the presence of powers that are conflicting together
through leaving the conflict to its own powers to resolve this means a kind of
destruction chaos and lawlessness. In addition, the adoption of the political
discourse in the criteria of selection and differentiation add another element to
the whole activity. Perhaps the wars crisis and disaster that happened during
the American domination are clear evidences on the catastrophic American
applications in the foreign policy. The continuous adoption for this concept as
the only method between countries means the continuous tension, violence
and loss of many opportunities for growth and development this requires
every one to reconsider the structure of the international power. Inspire of the
USA keen to uphold the status quo, if fights anyone who tries to complete with
it and influences on it's interests. But this domination can't stay for a long time
because three are many international powers who compete with the united
states of American in power and domination, and we can see that in the
number of changes to make a system of multiplication even if it requires from
other countries to be aggressive.
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The research aims to investigate the possibility of joint auditing in improving the market value of Iraqi companies listed on the Iraq Stock Exchange. The sample was represented by 10 Iraqi companies listed in the Iraq market for the period from 2014-2017 (2 years before implementation and 2 years after implementation) and the research was based on the idea that joint auditing enhances investor confidence and raises their level of security as a result of providing quality and reliable reports, and thus This indicates good news in the market that reflects on the performance of stocks and the market value of companies that adopt joint auditing. The results of the analysis indicate an improvement in the market value, but this improv
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