The present research aimed to investigate the mediation role of employee turnover factors including (employee overworked, lack of feedback, lack of growth, lack of recognition, lack of reward) with job satisfaction. The current research attempted to measure five research hypotheses developed earlier in this study. For this reason, the study employed quantitative method to examine the mediation role. An online questionnaire was prepared by the researchers through developing and adapting survey from different sources. The study was able to gather 78 filled questionnaires. The findings showed that a Sobel test revealed that organizational culture strongly mediates the association between employee turnover factors (employee overworked, lack of feedback, lack of growth, lack of recognition, lack of reward) and job satisfaction in selected private businesses in Iraq's Kurdistan.

The collapse of the huge international companies around the world increased the interest of provision of appropriate mechanisms which reduce practices that lead to manipulation in financial reports. Most of the research report that these changes in financial statements which are practiced by the administrations of these companies and according to their desires, are behind their companies’ sudden collapses, and that is what called the creative cost accounting. A quantitative research method used to measure the current study, moreover, 94 auditors participated in this study. The researcher employed a simple regression analysis to measure the developed three research hypotheses. The findings revealed that the highest value was found to be for first research hypothesis which stated that (There is statistically significant relationship between the general standards of external auditing and creative cost accounting practices in agricultural businesses), moreover the lowest value was found to be for second research hypothesis which stated that (There is statistically significant relationship between the general standards of external auditing and creative cost accounting practices in agricultural businesses) as for third hypothesis was found to be moderate which stated that (There is statistically significant relationship between fieldwork standards for external auditing and creative cost accounting practices in agricultural businesses). However, the findings demonstrated that the general standards of external auditing have the most effective role in reducing creative cost accounting practices in agricultural businesses.