Published: 2023-02-28

Articles

The effect of using brainstorming to improve the professional skepticism of the external auditor to discover fraud in the financial statements: A study of the opinions of a sample of external auditors in Iraq

Nadhim Hassan Rasheed, May Ablahad Afram

1-25

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The role of e-governance in determining internal audit performance

Haider Layedh Meteab

26-40

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The Role of Financial Indicators in the Judgment of the External Auditor on the Quality of Profits and Going Concern / Analytical Study on the Cash Flow Statement of the National Company for Chemical and Plastic Industries

Jumana Handhal Al-Temimi

41-58

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The Effect of Corporate Governance Mechanisms on the Quality of Financial Statements and Its Reflection on the Type of Auditor's Opinion

Ayad Abed Hameed

59-79

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The role of internal audit efficiency in enhancing the accounting information quality: A prospective study on a sample of internal auditors in Iraqi banks

Dhafr Hussein Mefitin, Bilal Amer Ibrahim, Abdullah Hussein Jameel

80-93

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The Role of Information Technology Governance Organizational Structures in Reducing the Implicit Audit Risks in The Cloud Environment: A Proposed Model

Oras Jirjees Mousa, Ali Malallah A. Al-sendy

94-109

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The Role of Sustainable Performance Auditing in Adding Confidence and Enhancing Credibility for Integrated Reporting in Economic Units: Theory study

Shaymaa Mohammed Sameer, Fayhaa Abdul khalek Yahya

110-130

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The effect of narrative disclosure on the cost of capital: An applied study on a sample of Iraqi banks

Shaima Ahmed Ismail, Ali Ibrahim Hussein

131-148

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The role of voluntary disclosure via the Internet in enhancing the quality of financial reports An applied study on a sample of Iraqi companies

Marwan Jasim Mohammed, Satam Salih Hussein

149-166

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The Role of E- Internal Auditing in Improving the Efficiency of the Internal Control System Under Integration with Accounting Information Systems: Application to the Nineveh Sewerage Directorate

Imad Sadoon Mohsen, Zeyad Hashem AL-Saqa

167-186

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The Effect of Big Data on Accounting Measurement and Disclosure

Abdulrahman Zuhair Abdul qader, Sinan Zuhair Mohammed

187-205

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The Impact of the Cultural Dimension of Hofstede (Individualism vs. Collectivism) on accounting disclosure: A Comparative Study on Selected Countries

Shireen Shamel Flayyeh, Sattam Saleh Hussein

206-224

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The Impact of the Expansion of E-Accounting Disclosure on Reducing Asymmetry of Accounting Information / an Exploratory Study in the Iraq Stock Exchange

Mohamed Salim AL-Khafaji, Ziad Hashem AL-Saqqa

225-243

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The Effect of Accounting Conservatism on The Economic Value Added "An applied study in of Iraqi banks"

Saja Abdulkarim Ali , Satam Salih Hussein

244-259

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The importance of the auditor's report according to Standard (700) in developing internal control according to risk-based auditing

Israa Mohanad Abdulmelek, Sadam Gatea Hashim

260-275

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Analysis of the relationship between human capital and economic growth in Iraq for the period 1990-2020

Shler Ali Salih

276-296

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Analysis of the impact of the trade balance on GDP in Rwanda and its impact on development for the period (2020-1980)

Inas M. Rashid

297-320

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Reality of Foreign Trade Sector in Iraq During the Period 2017-2021

Khattab Imran Saleh Al-Thamin

321-333

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Analyze and measure the relationship between financial growth and economic growth for the period 1970-2020 (Iraq case study)

Ghassan Ibrahim Ahmed, Njyar Muhammad Salem , Akram Salih Yousif

334-352

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Using the Altman model in measuring the financial failure of a sample of banks listed in the Iraqi Stock Exchange for the period 2016-2020

Faisal Ghazi Faisal, Abdulrazzaq Ibrahim Shabeeb, Ahmad Hussein Battal

353-375

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The impact of financial crises on the market value of the claim rights during moratorium on bankruptcy in Russian market

Mustafa Ali Ibrahim, Alaa Abduljabbar Hussein, Naief M. Alabed Alkader

376-390

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Testing the causal relationship between spending on education and economic growth in Iraq for the period (1990-2020)

Mustafa Fadhil Hammadi

391-409

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The effect of some monetary policy indicators on the gross domestic product in Iraq for the period (1990-2021) an econometric study using joint integration

Abdulsatar Raef Hassan

410-425

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The Role of The Agile Manufacturing in Enhancing the Sustainable development An Exploratory Study of The Opinions of a Sample of Employees at the General Company for the manufacture of medicines and medical supplies in Samarra

Hassan T.N. Al-Hussainy

426-443

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The effect of government spending on the currency selling window

Sarav Jamal Yosif, Bayan Said Ahmad

444-456

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The Capital Asset Pricing Model (CAPM) Theoretical Frameworks and Empirical Evidence

Zahraa Abdel-Jabbar Majid, Bashar Ahmed AL. Iraqi

457-471

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The reality of the Iraqi federal general budget expenditures in light of the Corona pandemic

Hatem Karim Ahmed, Abdul Razzaq Hamad Hussein

472-484

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Estimation and analysis of the impact of sub-indicators of competitiveness in foreign direct investment in Arab countries for the period (2009-2018)

Yaser Amer Hameed, Bashar A. AL-Iraqi

485-500

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Strategic orientation as an approach to activate the Entrepreneurial performance of organizations / Kirkuk Cement Factory as a model

Ahmed Abdullah Danook, Ferman Jarad Almejdhab, Ali Thanoun Younes

501-520

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The Effect of Fluctuations in Oil Prices and Foreign Reserves on Consumer Price Indices

Sameer Abdul Sahib Yara, Lamees Mohammed Aljanabi

521-535

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Continuous Improvement and its impacts in achieving organizational excellence: of the A field study in Public Telecommunications Corporation in Dhamar Governorate

Zayed Ali Abdel-Khaleq, Fadheelah Salman Dawood

536-559

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Strategic factors for Value Innovation Capabilities and their Contributions to Enhancing Organizational Reputation: An Exploratory Study of the Opinions of a Sample of Workers at Al-Noor University College in Nineveh Governorate

Ayman J. M. AL-Taee, Noureddin M. A. AL-Sabawi, Mahmood A. R. Yahiya

560-593

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The role of strategic management stages in the governance of human resources: An exploratory study of a sample of workers in the office of the Iraqi Ministry of Education

Hussein Abdul Jabbar Najem

594-616

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Marketing information systems and their role in improving product quality: An analytical descriptive research for the opinions of a sample in the General Company for Electrical Industries

Abbas Kazem Jawad, Zeina Faeq Abdul-Jabbar

617-634

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A hybrid algorithm to bypass some weak features in the particle swarm and firefly algorithms...with an application to the traveling salesman problem

Ruqayah Yassir Abdul Ameer, Muna Shaker Salman, Athraa Kamel Al-Mashhadani

635-652

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Concurrent engineering strategies and their impact on the adoption of the Mass Customization technique: An analytical study of the opinions of a sample of individuals working in the obstetric clothing factory in Mosul

Ibtisam Ismael Hana, Muthanna Saad Yaseen

653-668

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Internet of things and efficient use to management information systems: A field study at the University of Baghdad

Sahm Hazim Najeeb

669-690

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Knowledge sharing as an approach to enhancing organizational immunity: An exploratory study of the opinions of a sample of workers in the Salah al-Din Education Directorate

Najim Suhel Najim, Taraq Azeez Kourdi, Saad Salim Ghanim

691-706

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The Role of Green Human Resources Management in the Promotion performance of workers in the Salah al-Din Education Directorate

Mohammed Farj Abdullah

707-720

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Measuring the digital divide from the perspective of the information society: A survey study in Iraqi society

Rasha Duraid Hanna, Bassam A. Alyouzbaky

721-740

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The role of SWOT environmental analysis components and their impact on improving strategic decision-making: An exploratory study in the organizations registered in the Iraqi Stock Exchange

Marwan Abdulrazak Muter

741-760

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The Role of Green Leadership in promoting sustainable Entrepreneurship: An exploratory study of the opinions of a sample of administrative leaders in the Oil Exploration Company

Hadeel Qasim Oleiwi

761-780

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Job design and its role in reducing work stress for individuals working in Al Salam Teaching Hospital in the city of Mosul

Eman Ali Ahmed, Maysoon Abdullah Ahmed

781-798

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Impact of Non-Performing Assets on the Profitability of Banks: With reference to Cihan Bank

Mohammed Mustafa Ahmed

799-816

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Localization of salaries and its role in raising the quality of accounting work performance (An analytical study in the office of Nineveh Governorate)

Omar Zuhair Ezzedine Al-Taei

817-835

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