Journal of Accounting and Financial Studies ( JAFS )

Paper research

• Proposed Model for the Accounting Disclosure Program for Financial Crises in the Banking Sector

  شيماء مهدي كريم, ا.د.موفق عبد الحسين

  1-19

  • pdf (Arabic)

• The extent to which the standards applied to the Supreme Audit Institutions (INTOSAI) in the Federal Boards of Supreme Audit

  سهير موفق عبد الحسين, ا.د. بشرى نجم عبدلله المشهداني

  20-43

  • pdf (Arabic)

• The importance of activating the results of the Federal Boards of Supreme Audit and its role in combating corruption and achieving reform An applied study on a sample of control reports from the Federal Boards of Supreme Audit

  علي خضير سلمان, ا.د.موفق عبد الحسين

  44-69

  • pdf (Arabic)

• Audit Program proposal on investments in associates

  اسيل عطية عبيد النعيمي, أ.م.د.خولة حسين حمدان

  70-80

  • pdf (Arabic)

• The role of external oversight in monitoring international grants implemented by donors Applied Research in the Ministry of Water Resources for the grant of the United Nations Fund

  شوكت عبدالواحد مجمان, أ.م.د. علي محمد ثجيل المعموري

  81-97

  • pdf (Arabic)

• Auditor’s commitment to base the fees and wages and reflection on the financial reporting Applied Study in a sample of companies listed in the Iraq Stock Exchange companies

  آلاء نعمة هريس, أ.م.د صبيحة برزان العبيدي

  98-120

  • pdf (Arabic)

• The Impact of Auditor Rotation on Audit Quality

  علاء الدين عبد الرحمن, م. د. بشرى فاضل خضير الطائي

  121-146

  • pdf (Arabic)

• إستراتيجيات مكافحة الفساد وفاعليتها في إصلاح منظومة التعليم العالي دراسة مقارنة للإستراتيجيات الوطنية لمكافحة الفساد في العراق في مجال التعليم العالي للسنوات (2010-2014) (2016-2020)

  احمد عبدالأمير محمود, م.ق.د.أسيل جبار عنبر

  147-161

  • pdf (Arabic)

• The difference between the Iraqi tax system and the requirements of (IFRS16) in the accounting of leases and its reflection on investment in Iraq.

  قصي جدعان مهدي, أ. د. عباس حميد التميمي

  162-184

  • pdf (Arabic)

• Measurement and disclosure of the bad financial investments

  ثامر قاسم داود, م.ق.د.صلاح نوري خلف

  185-203

  • pdf (Arabic)

• Measuring the management of profits using the provision for loan losses by applying to a sample of Iraqi banks

  احمد جاسم عبد محمد, ا.د.بشرى نجم عبدالله المشهداني

  204-228

  • pdf (Arabic)

• The Role of Education & Training Accounting in the transformation to International Accounting Standards in Iraqi Commercial Banks

  زينب عباس حميدي, ا.م.د.سلمى منصور سعد

  229-251

  • pdf (Arabic)

• The role of accounting information system in the development of marketing activity

  نور فالح حسن, أ.م.د نضال محمد رضا الخلف

  252-265

  • pdf (Arabic)

• The effect of accounting disclosure in the size of the risk under writer premiums for portfolio insurance applied research in the National Insurance Company

  مهند مهدي حسن, أ.م.د. نضال رؤوف أحمد

  266-314

  • pdf (Arabic)

• Use of 3p technology to rationalize production field research costs in the General Company for Automotive & Equipment Industry / Alexandria

  نبيل فرحان حمدان الخالدي, ا.م.د.محمد علي ثجيل المعموري

  315-335

  • pdf (Arabic)

• Use advanced manufacturing technology to rationalize costs and reduce the time

  حسين كريم محمد الشمري, أ.م.د. خولة حسين حمدان

  336-353

  • pdf (Arabic)

• The impact of accounting policies on dividends Applied study in a sample of companies listed in the Iraq stock exchange

  حافظ طه علي العاني, م.د. بشرى فاضل الطائي

  354-390

  • pdf (Arabic)

• Using strategic cost management to rationalize pricing decisions applied research in Al Farouk General Contracting Company

  عز الدين حسن كاظم, محمد تعبان محمد

  391-408

  • pdf (Arabic)

• Supervisory role of banking supervision of the Central Bank of Iraq in achieving financial stability

  رشا عوده لفته, أ.م.د.سالم عواد هادي

  409-424

  • pdf (Arabic)

• The Role of Banking Remittances in Fighting Money Laundering in Iraq

  ا.م.د. حمزة فائق الزبيدي

  425-438

  • pdf (Arabic)

• Information technology and its impact on the development of banking Applied study in a sample of Iraqi private banks

  ابراهيم خليل ابراهيم, ا.م.د. محمد عبد صالح

  439-457

  • pdf (Arabic)

• Forecasting the US dollar exchange rate in Iraq using the time series method

  ا.م.د. محمود اسماعيل محمود, خالد جمال فاضل, عبدالله محمد قاسم

  458-468

  • pdf (Arabic)

• The role of adherence to the principles of the Basel Committee for Banking Supervision in the fight against bank fraud applied research in the Central Bank of Iraq and the banks of rational and Rafidain

  ياسمين حكمت, ا.م.د. حمزة فائق الزبيدي

  469-486

  • pdf (Arabic)

• The extent of the impact of the foundations of the granting of credit on the bank's lending policy applied to a sample of the branches of the Rasheed Bank

  حليمة كاظم, م.بلسم حسين

  487-498

  • pdf (Arabic)

• Electronic marketing and its effect on the quality of banking services A field study on a sample of old commercial banks

  سمارة طه حساني

  499-511

  • pdf (Arabic)