Journal of Accounting and Financial Studies ( JAFS )
type: channel
description: A scientific journal issued by Post Graduate Institute for Accounting and Financial Studies – University of Baghdad. Date of the first issue, issued in (2006). The magazine publishes one volume containing four issues in the year. The magazine applies the double secret reviewing process in the scientific review. All magazine issues is available to readers according to the open access license. Add to Phrasebook No word lists for English -> Arabic... Create a new word list... Copy Add to Phrasebook No word lists for English -> Arabic... Create a new word list... Copy
publisher: Post Graduate Institute for Accounting and Financial Studies – University of Baghdad
language: en
publication name: Journal of Accounting and Financial Studies ( JAFS )
issn: 1818-9431
copyright: The copyright is transferred to the journal when the researcher is notified of the acceptance of his research submitted for publication in the journal.
items: Auditing modern irrigation technologies according to the International Standard for Related Services 4400 Revised
items: Analyzing the Performance of Machine Learning Algorithms in Pricing Financial Options
items: The Impact of Credit Risk Level in the Financial Statements of Banks According to the Application of the International Financial Reporting Standard (IFRS) No. (9)
items: Suggested auditing program to audit the accounts of the secretariats in the diyala governorate court
items: Proposed program for auditing municipal revenues according to international auditing standards
items: The role of auditing in ensuring transparency of joint operating contracts
items: Changes in Foreign Exchange Rates under International Accounting Standard (IAS 21) and Their Impact on Financial Statements
items: The role of additive manufacturing technology in improving the competitive performance of the dental industry
items: Sustainability accounting and its role in reducing product costs and achieving its environmental, economic and social dimensions
items: Digital entrepreneurship and its role in brilliant performance an analytical
items: Measuring and analyzing the relationship between aggregate demand and the current account in Iraq during the period (2000 – 2022)
items: The impact of financial reporting on financial service delivery technology on the value of Iraqi private banks
items: The possibility of applying the three-line model issued by the IIA in insurance companies
items: The effect of preparing the extended reports using brainstorming on the quality of auditing
items: Using Resource Consumption Accounting and Material Flow Cost Accounting to Achieve Product Sustainability in Iraqi Economic Units
items: The Regulation of Virtual Cryptocurrency Trading vs. Complete Ban
items: The application of the dimensions of TQM and its impact in enhancing the satisfaction of the taxpayers
items: The Role of Audit Committees in Assessing the Level of Regulatory Compliance and Its Guiding Principles
items: The impact of artificial intelligence on the development of electronic wallets in Iraq
items: Audit procedures and their role in auditing the change in foreign exchange rates
items: Negotiation Skills and Their Role in Organizational Conflict
items: Lead Acid Battery Costing Under Information Content of Time-Driven Functional Costing Technology
items: The role of profitability and liquidity in capital adequacy
items: Evaluation of the banking compliance management system according to the requirements of the international standard (ISO 37301:2021)
items: Evaluation of the performance of Iraqi university buildings according to the standards of leadership in energy and environmental design
items: The role of activity-based costs in improving service Banking
items: Sustainable industry according to the sustainability accounting standard (for gas utilities and distributors) IF-GU-240a2 standard and its impact on product costs
items: Allocation of general budget resources in light of the economic intellectual orientation in Iraq after 2003
items: The role of supervisory control of the Central Bank of Iraq in limiting money laundering operations carried out through electronic payment tools
items: Analysis And Measurement of The Parallel Sterilization of The Exchange Rate and Its Repercussions for Bridging the Gap in the Iraqi Economy for The Period 2004-2023

Auditing modern irrigation technologies according to the International Standard for Related Services 4400 Revised
type: item
description: The research aims to propose a program to audit the project of using modern irrigation technologies according to the International Standard for Related Services (4400) (Revised) to tighten control over the project's work and achieve the audit objectives based on the developments in the regulatory environment and its variables. The research was based on two main hypotheses: (There is no specialized audit program that follows up on the work of the project of using modern irrigation technologies affiliated with the Ministry of Agriculture and relies on its procedures on the International Standard for Related Services (4400) (Revised). The adoption of the International Standard for Related Services (4400) (Revised) affects the process of auditing modern irrigation technologies). One of the most important conclusions reached by the researchers was the absence of an audit program approved by the Federal Financial Supervision Bureau that relies in its procedures on the International Standard for Related Services (4400) (Revised) to audit the project of using modern irrigation technologies. This reflects a lack of tools and procedures necessary for the external auditor to perform a comprehensive and reliable assessment based on the best international practices and thus leads to failure to detect potential weaknesses and problems in the early stages, which increases the risk of failure or waste of resources. The most important recommendations were the necessity of adopting the proposed audit program applied to the project of using modern irrigation technologies, prepared in accordance with the international standard for related services (4400) (Revised) by the external auditor (the Federal Financial Supervision Bureau), which reflects a comprehensive and reliable assessment to reveal weaknesses and potential risks in the early stages of the project’s work.
subject: Paper research
  topic: section
subject: International Standard for Related Services (4400) Revised
  topic: keywords
subject: Modern Irrigation Technologies
  topic: keywords
creator: Mohammed Alaa Kamal
creator: Assist. Prof. Dr. Wafaa Hussain Salman Al-Haidari
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 245
ending page: 163
doi: 10.34093/5esfee29

Analyzing the Performance of Machine Learning Algorithms in Pricing Financial Options
type: item
description: This study compares the performance of machine learning algorithms with the Black-Scholes model in predicting the price of financial options. Data from 153 contracts traded on the Tehran Stock Exchange between April 2018 and July 2024 were used. The models' performance was evaluated using MAE and RMSE metrics, and the results indicated that machine learning algorithms significantly outperformed the Black-Scholes model in terms of prediction accuracy.
subject: Paper research
  topic: section
subject: Pricing Financial Options Contracts
  topic: keywords
subject: Option Greek
  topic: keywords
subject: Black-Scholes Model
  topic: keywords
subject: Machine Learning Algorithms
  topic: keywords
creator: Assint .Prof. Eslam Fakher
creator: Reza Mahdavi
creator: Prof. Dr. Ghassan Tareq Dhahir
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 231
ending page: 244
doi: 10.34093/zw9gkk61

The Impact of Credit Risk Level in the Financial Statements of Banks According to the Application of the International Financial Reporting Standard (IFRS) No. (9)
type: item
description: The application of International Financial Reporting Standard (IFRS) No. (9) represents the best modern accounting treatment of financial assets and liabilities, impairment procedures, hedging, and fair value accounting, which largely replaces the International Accounting Standard (IAS) No. (39). It has been implemented in all Iraqi commercial banks since January 1st, 2019, encouraging early implementation. The key characteristics that distinguish this standard are fair value computation, financial instrument registration and classification, and hedge accounting. Impact of Credit Risk Level under the Application of International Financial Reporting Standard (IFRS) No. (9) commercial banks in Iraq for the period of 2014 to 2023, and their number (10) banks, has been selected a sample of these banks to be the financial statements and notes complementary to banks complete and issued annually and apply the standard of IFRS No. (9) under the instructions of the Central Bank of Iraq and thus became the research sample (10) bank after excluding banks not listed in the Iraq Stock Exchange. The results show that when applying the International Financial Reporting Standard (IFRS) No. (9), the correct classification percentage of the proposed model (72%), this is while not applying the International Financial Reporting Standard (IFRS) No. (9), the percentage the correct classification percentage of the proposed model (68%). Therefore, this result should be an incentive to implement the International Financial Reporting Standard (IFRS) No. (9) in the banking sector listed on the Iraqi Stock Exchange.
subject: Paper research
  topic: section
subject: International Financial Reporting Standard (IFRS) No. (9)
  topic: keywords
subject: Level of Credit Risk
  topic: keywords
subject: IAS No. (39)
  topic: keywords
subject: Financial Instrument
  topic: keywords
subject: Iraqi Commercial Banks
  topic: keywords
creator: Assist. Lectur. Shakhawan Saeed Sangawi
creator: Assist. Lectur. Hadi Muhammed Ahmed
creator: Lectur. Barham Khalid Hassan
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 213
ending page: 230
doi: 10.34093/bah2mg65

Suggested auditing program to audit the accounts of the secretariats in the diyala governorate court
type: item
description: The research seeks to identify the theoretical framework of the trust account and the role of the external auditor in verifying the accuracy of its registration, registration, control and liquidation. A proposed audit program has been prepared for approval by the external auditor in auditing the trust account in accordance with international auditing standards, which is what the research aims to achieve The research found that, Not to rely entirely on INTOSAI standards and international auditing standards when preparing the financial statements audit program for the government spending unit approved for all audit procedures related to the trust account as only (8) procedures were included in the approved program (Appendix No. (1)), as these procedures are considered insufficient to audit the trusts account because it includes accounts. There are many sub-subjects, and the research recommends adopting the proposed audit program to audit the trusts account.
subject: Paper research
  topic: section
subject: Trust account
  topic: keywords
subject: International auditing standards
  topic: keywords
subject: Audit program
  topic: keywords
creator: Osamah Abdul Ameer Yaseen
creator: Dr. Ahmed Yaarub Abdel kairm
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 197
ending page: 212
doi: 10.34093/xe90hk78

Proposed program for auditing municipal revenues according to international auditing standards
type: item
description: The research aims to prepare a proposed program in accordance with international auditing standards and based on the laws, regulations and instructions in force, which the auditor must take into consideration when auditing municipal revenues to contribute to improving the process of auditing municipal revenues and assisting auditors in completing auditing procedures with high fluidity and achieving auditing objectives efficiently and effectively. It will be reflected in giving an opinion on the fairness of the financial statements of municipal institutions. The research concluded that the program of the Federal Financial Control Bureau approved for auditing municipal activities did not include detailed auditing procedures for municipal revenues and did not take into consideration international auditing standards. Therefore, the researchers recommend the necessity of adopting the proposed program.
subject: Paper research
  topic: section
subject: Audit Program
  topic: keywords
subject: Revenue
  topic: keywords
subject: Municipalities
  topic: keywords
subject: International Auditing Standards
  topic: keywords
creator: Mohammed Riyadh Ali
creator: Prof. Dr. Asaad Ghani Jihad
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 186
ending page: 196
doi: 10.34093/nebb7634

The role of auditing in ensuring transparency of joint operating contracts
type: item
description: Auditing is an essential part of ensuring transparency in joint operating contracts, as auditors assess compliance with agreed terms, verify the integrity of administrative and financial procedures, and ensure that all parties to the joint operating contract adhere to the approved laws and regulations, in addition to evaluating the distribution of revenues and expenditures in a manner that serves the public sector’s interests.Auditing reveals any violations or irregularities that may affect the rights of the parties participating in the operating contract, which enhances trust between the parties and contributes to improving transparency and fairness, in addition to discovering loopholes in the financial and administrative system, thus enabling the parties to address these issues early to avoid future disputes.The role of auditing is mainly based on verifying the validity of financial transactions, providing accurate reports on the financial position, and analyzing the effectiveness of internal control mechanisms. Auditing also enhances the application of best practices in managing joint operating contracts and ensures that procedures are in line with financial standards and local and international legislation. Ultimately, auditing plays a pivotal role in ensuring transparency in joint operating contracts, which enhances operational effectiveness and contributes to building an environment of trust between the participating parties, thus reflecting on the interests of the state’s public sector.
subject: Paper research
  topic: section
subject: Audit
  topic: keywords
subject: Joint Operating Contracts
  topic: keywords
creator: Abdullah Taha Masood
creator: Prof. Dr. Fayhaa Abdullah Yaqoub
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 166
ending page: 185
doi: 10.34093/hwa63q71

Changes in Foreign Exchange Rates under International Accounting Standard (IAS 21) and Their Impact on Financial Statements
type: item
description: The research aims to show the change in foreign currency rates in the specializations of foreign companies and its impact on finances, by identifying the financial and tax impact and any application of the International Accounting Standard No. (21) IAS in Iraq and multinational companies to show and audit the applications and differences that arise when starting to write International Accounting Standard No. (21) IAS IAS The research included the presentation and analysis of the financial statements of the branch of the Italian joint-stock company (X) / Iraq branch, which is a company specialized in providing engineering, consulting, construction and maintenance services in the oil, gas and energy sector. The research reached a set of conclusions and recommendations, the most important of which is that the financial statements prepared by the research sample company that provides engineering, consulting, construction and maintenance services in the oil, gas and energy sector It does not express the effects of changes in foreign currency prices. The most important recommendations are that the accounting treatments for foreign currency exchange rates are in accordance with International Accounting Standards (21-8) and the preparation of financial statements according to Standard No. (1) “Presentation of Financial Statements” and the effect on the result of the activity and on taxable income.
subject: Paper research
  topic: section
subject: Exchange rates
  topic: keywords
subject: International accounting standards
  topic: keywords
creator: Bdour Shaker Sunaid
creator: Assist. Prof. Dr. Saad Salman Awad
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 142
ending page: 165
doi: 10.34093/4syfdt58

The role of additive manufacturing technology in improving the competitive performance of the dental industry
type: item
description: The purpose of this research was to apply modern technologies, especially "additive manufacturing technology", in order to improve the competitive economic performance of the unit under study. The Dental Manufacturing and Orthodontics Center\Bab Al-Moatham was chosen as the field of application and generalization of the results reached by the research to all units within the work environment. To achieve the research goal, work will be done to study and analyze the costs adopted in the center, analyze them and then improve competitive performance using advanced technology. The research reached many conclusions, the most important of which is that additive manufacturing technology (3D printer) leads to reducing waste, reducing production time, reducing waste and use of materials, and dispensing with a large number of workers, and then reducing costs and thus improving competitive performance.
subject: Paper research
  topic: section
subject: Improving competitive performance
  topic: keywords
subject: Additive manufacturing technology
  topic: keywords
creator: Iman Khalil Ibrahim
creator: Prof. Dr. Fayhaa Abdulla Yaqoob
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 119
ending page: 141
doi: 10.34093/67df3320

Sustainability accounting and its role in reducing product costs and achieving its environmental, economic and social dimensions
type: item
description: The research aims to shed light on sustainability accounting and the most important standards issued by the Sustainability Accounting Standards Board (SASB) and to study and analyze how sustainability accounting standards (gas utilities and distributors) reflect on product costs; The research problem was represented by the inadequacy of disclosures about contributions related to pollutants, emissions and savings provided by the research sample, and measuring their costs in economic, environmental and social aspects. Therefore, the reports of economic units in general and the research sample in particular did not meet the needs of users and did not help in achieving accountability, in addition to not achieving sufficient disclosure of sustainable development goals; The research relied on data collection and analysis tools represented by financial data, reports, publications, laws and instructions for the years (2019-2020) to obtain information. The research reached a set of results, the most prominent of which was the lack of the local environment to use sustainability accounting standards, indicators and measures in the field of industries, which led to the delay of the industrial sector in disclosing financial and non-financial information, and that adopting initial indicators and measures is a first step to enhance the reality of industries, which would improve the reality of economic units in terms of making decisions based on essential information that is reflected in the environmental, economic and social aspects as a whole, and the increase in impurities during the years (2019, 2020); as it reached (109993, 125979) tons, respectively, which affects the weight to be received from the consumer, in addition to the increase in the production of filled cylinders during the coming years, which indicates the existence of costs that do not add value to the product; It amounted to (48462104311) dinars and (55634277598) dinars during the years (2019, 2020).
subject: Paper research
  topic: section
subject: Sustainability Accounting Standard (Gas Utilities and Distributors)
  topic: keywords
subject: Product Costs
  topic: keywords
creator: Majid Kazim Mohammed Jattan
creator: Prof. Dr. Mohammed Abdullah Ibrahim
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 104
ending page: 118
doi: 10.34093/x4mne026

Digital entrepreneurship and its role in brilliant performance an analytical
type: item
description: This research aims to know the digital leadership and its role in achieving the outstanding performance in the (Baghdad Soft Drinks) Company. In order to achieve the research goal, it was necessary to address the knowledge of digital leadership in achieving outstanding performance. The main research problem was formulated as the role of digital leadership in its dimensions in outstanding performance and its dimensions in the company. The research adopted the comparative analytical approach by targeting a deliberate sample of senior management levels (General Manager, Assistant General Manager, Head of Department, Division Manager, Unit Manager) as the size of the community reached (75) managers within the administrative specialties. The questionnaire form was distributed to a sample of (62) according to the "De" Morcan law to be the number of final forms valid for statistical analysis (54) respondents for the company, as the questionnaire is considered a main tool for research to collect information and data, in addition to adopting the checklist and personal interviews. The (Spss.v24) program was applied for the purpose of extracting the research results according to the selection of research hypotheses. The research showed a number of results, the most prominent of which was the presence of a significant effect Morale of digital leadership in outstanding performance. The senior management of Baghdad Soft Drinks Company also relied on using the latest methods in collecting and analyzing data, in addition to using technological technology in the decision-making stages as well as developing strategic plans.
subject: Paper research
  topic: section
subject: Digital entrepreneurship
  topic: keywords
subject: Outstanding performance
  topic: keywords
creator: Fatima Firas Karim
creator: Prof. Dr. Fadhiela Salman Dawood
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 88
ending page: 103
doi: 10.34093/7jc6vt23

Measuring and analyzing the relationship between aggregate demand and the current account in Iraq during the period (2000 – 2022)
type: item
description: This study aims to measure the relationship between aggregate demand and the current account in Iraq during the period (2000 - 2022) using time series data at current prices, using the autoregressive distributed lag (ARDL) model, and using the extended Dickey-Fuller model to test the stability of the unit root, where all variables were The study is stable at the first difference, and the results of testing the long- and short-term equilibrium relationship (co-integration) between the variables showed the presence of a positive and significant effect on the aggregate demand on the current account in the short and long-term as a result of the high relative importance formed by oil exports in the formation of output in the economy. Iraq is rentier, as oil exports constituted (98.54%) of the total export structure. If this mostly rentier trend continues in the economy, the current account situation is unlikely to be affected in light of the rising prices and quantities of crude oil exported abroad. The research reached a set of results, the most important of which is the fragility of the Iraqi economy in the face of global economic crises as a result of the commodity concentration of exports through oil products, occupying a percentage of (98.54%) of the total export structure during the research period. The research also included a number of recommendations, the most important of which is diversifying sources of income. The heavy reliance on crude oil exports makes the Iraqi economy vulnerable to fluctuations in oil prices, and therefore, any decline in oil prices will lead to an imbalance in the structure of the current account, in addition to its impact on the entire economy.
subject: Paper research
  topic: section
subject: Aggregate demand
  topic: keywords
subject: Current account
  topic: keywords
subject: The Relationship between aggregate demand and the current account
  topic: keywords
creator: Wissam Ali Hussein
creator: Prof. Dr. Gufran Hatem Alwan
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 71
ending page: 87
doi: 10.34093/f0mwtr81

The impact of financial reporting on financial service delivery technology on the value of Iraqi private banks
type: item
description: The research aims to study the impact of financial reporting on financial services technology on the value of private Iraqi banks, by applying it to twenty-three private Iraqi banks listed on the Iraq Stock Exchange for the period from 2018 to 2023, with (134) observations. The research variables were measured based on the published financial reports of private Iraqi banks by conducting approved statistical tests such as conducting statistical analysis based on the multiple linear regression model using the statistical analysis program (SPSS). Among the most important findings of the researchers is that financial reporting on financial services technology affects the value of banks at a significance level of 5%, with the stability of other independent variables represented by the debt ratio, return on assets, and bank size. The researchers also found that financial reporting on financial services technology provides detailed information for each category of intangible assets, specifically software and electronic systems included in the supplementary explanations to the financial statements, ease of understanding and interpreting financial information, and the possibility of comparison to determine future growth rates. Based on what they have reached above, the researchers recommend that Iraqi private banks increase investment in software and electronic systems to keep pace with the extent of development in the field of providing financial services and benefit from the experiences of leading banks in this field or build partnerships with private financial institutions to develop financial solutions dedicated to supporting the innovation system for banks to ensure survival and growth in a competitive business environment. The researchers also recommend the necessity of increasing financial reporting on financial services technology by including financial indicators such as technological revenues divided by technological assets in their annual reports to increase under…
subject: Paper research
  topic: section
subject: Financial reporting
  topic: keywords
subject: Financial services technology
  topic: keywords
subject: Value of banks
  topic: keywords
creator: Karrar Mohammed Ghazi
creator: Assist. Prof. Dr. Sallama Ibrahim Ali
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 54
ending page: 70
doi: 10.34093/ea8pe085

The possibility of applying the three-line model issued by the IIA in insurance companies
type: item
description: The research aims to know the possibility of applying the three-line model issued by the Institute of Internal Auditors (IIA) in insurance companies. The main research problem was the possibility of applying the three-line model issued by the IIA to insurance companies. The research relied on the inductive, descriptive, and analytical approach by creating a checklist to analyze companies' data and reach its results. The results showed that insurance companies were not aware of the three-line model issued by (IIA) as a framework for governance, risk management, and internal control, the possibility of adopting the three-line model issued by (IIA) in insurance companies due to acceptance by respondents to the checklist, and the necessity of holding workshops and courses for cadres working within the lines within the company and supporting bodies to contribute to strengthening the work of governance, risk management, and internal control to help achieve the set goals.
subject: Paper research
  topic: section
subject: Three-line model
  topic: keywords
subject: Governance
  topic: keywords
subject: Board of directors
  topic: keywords
subject: Management
  topic: keywords
subject: Internal audit
  topic: keywords
subject: External Audit
  topic: keywords
creator: Ahmed Khaleel Hasan
creator: Assist. Prof. Dr. Suaad Adnan Noaman
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 35
ending page: 53
doi: 10.34093/6pmq4v22

The effect of preparing the extended reports using brainstorming on the quality of auditing
type: item
description: The research aims to demonstrate the impact of preparing extended reports using brainstorming on the quality of auditing, and to present and analyze the role of using brainstorming sessions in raising the level of the extended auditor's report and the quality of auditing, as the auditor's report is one of the important documents that support users' decisions. The research sample was a group of auditors working in auditing companies and offices, as questionnaire forms were distributed to them to survey their opinions. The researchers reached a set of conclusions, the most important of which is that the extended report prepared according to brainstorming sessions is an integrated document of quality due to the balanced and understandable information it contains that covers users' need for information and increases their confidence. The extended report increases the quality and informative value of the report; as additional disclosures help users directly or indirectly to evaluate the financial status of the economic unit being audited. The researchers reached a set of recommendations, the most important of which is that auditors should use brainstorming sessions to prepare the extended report according to the International Auditing Standard ISA700 and other standards related to preparing the extended report. The Council of the Auditing and Control Profession in Iraq should oblige auditing companies and offices to adhere to the report. Expanded reporting standards and other relevant standards.
subject: Paper research
  topic: section
subject: Extended Reports
  topic: keywords
subject: Brainstorming
  topic: keywords
subject: Quality of Auditing
  topic: keywords
creator: Israa Ali Ahmed
creator: Prof. Dr. Abbas Hamid Yahya Al-Tamimi
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 17
ending page: 34
doi: 10.34093/m3yzbg23

Using Resource Consumption Accounting and Material Flow Cost Accounting to Achieve Product Sustainability in Iraqi Economic Units
type: item
description: The research aims to identify the cognitive aspects of the research variables and the importance of applying resource consumption accounting and material flow cost accounting in Iraqi economic units, and its role in achieving product sustainability by identifying losses and idle energy during the production process, as the research problem represents that the company is exposed to many challenges and pressures in achieving a balance between the optimal use of resources and maintaining competitiveness and achieving sustainability for its products. To address this problem, the researcher used the application of the resource consumption accounting system and material flow cost accounting technology to achieve product sustainability by tracking the stages that the product goes through during the production process from the stage of purchasing raw materials to the post-use stages and identifying losses and unused energy. The researcher conducted field work in the National Company for Chemical and Plastic Industries and reached a set of conclusions, the most important of which is that using resource consumption accounting and material flow cost accounting helps to identify losses during the production process and unused energy for the pallet product. As for the most important recommendations, he recommended the necessity of using and adopting the company's management of the resource consumption accounting system and material flow cost accounting technology because provides detailed information.
subject: Paper research
  topic: section
subject: Resource consumption accounting
  topic: keywords
subject: Material flow cost accounting
  topic: keywords
subject: Product sustainability
  topic: keywords
creator: Reyam Hussein Najm
creator: Assist. Prof. Dr. Miaad Hameed Ali
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 1
ending page: 16
doi: 10.34093/fnd5aa70

The Regulation of Virtual Cryptocurrency Trading vs. Complete Ban
type: item
description: This study deals with the phenomenon of Cryptocurrency after their importance in the field of financial investment has increased, and their impact on the global financial system and monetary policies has worsened from central banks and regulatory and supervisory organisations in the Arab countries, as well as evaluating and analyzing the positions of Arab countries on these currencies, and the efforts of some Arab countries to issue central digital currencies as a significant alternative to Cryptocurrency. The study also contains a trade-off based on objective grounds between the two options of regulation and prohibition of these currencies at the level of Arab countries.
subject: Paper research
  topic: section
subject: Blockchain
  topic: keywords
subject: Digital Currency
  topic: keywords
subject: Cryptocurrency
  topic: keywords
subject: Bitcoin
  topic: keywords
subject: Monetary policy
  topic: keywords
subject: Fiscal Control
  topic: keywords
creator: Assist. Prof. Dr. Eslam Fakher
creator: Associate Professor Sara Mohammadi
creator: Majed Mahmood Dawood
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-06-30
publication date: 2025-06-30
starting page: 275
ending page: 249
doi: 10.34093/egh5gs40

The application of the dimensions of TQM and its impact in enhancing the satisfaction of the taxpayers
type: item
description: The concept of TQM is based on one of the concepts that combine administrative and innovative methods. The aim of the research is to demonstrate the dimensions of TQM in enhancing the satisfaction of the taxpayers through a survey of a sample of officials in the General Authority for Taxation and 50 officials. In the collection of data and information, and the results were analyzed using the SPSS program to find the most important compounds and factors in he method of analysis.
subject: Paper research
  topic: section
creator: Lectur. Ali Abduladheem Baqer
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2019-01-27
publication date: 2019-01-27
starting page: 231
ending page: 259
doi: 10.34093/phn4xv67

The Role of Audit Committees in Assessing the Level of Regulatory Compliance and Its Guiding Principles
type: item
description: The study aims to analyze the impact of audit committees in banks on reducing the risk of non-compliance with laws, instructions, and regulations, and the impact this relationship has on the bank's reputation and financial transactions. A questionnaire consisting of 35 forms was distributed to a group of external and internal auditors in a number of private Iraqi banks .A descriptive and inferential methodology was used to describe and test relationships and hypotheses. The study reached a set of conclusions, the most important of which are: The role of audit committees is to confirm the accuracy of the accounting data and information contained in financial reports, and that audit committees play a positive role in assessing the level of regulatory compliance.
subject: Paper research
  topic: section
subject: Audit committees
  topic: keywords
subject: Compliance
  topic: keywords
subject: Compliance principles
  topic: keywords
subject: Basel 2005
  topic: keywords
subject: characteristics of audit committees
  topic: keywords
creator: Assist. Lec. Ali Khudhair Abbas Al-Falahi
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-09-30
publication date: 2025-09-30
starting page: 515
ending page: 530
doi: 10.34093/cjnzhs71

The impact of artificial intelligence on the development of electronic wallets in Iraq
type: item
description: The study aimed to demonstrate the impact of artificial intelligence in developing electronic wallets that achieve speed and accuracy in achievement. The research problem was represented in the question of how artificial intelligence contributes to the development of electronic wallets. The research used the distributed exponential deceleration model (ARDL) by extracting the stability of data for electronic wallets, namely (Zain Cash, Asia Hawala, Nas Pay) for the period 2021-1-2024-4. The research reached a set of conclusions, the most important of which was the use of artificial intelligence technologies in Iraqi banks that facilitate banking work and make it keep pace with scientific and technical developments in light of banking competition. Electronic wallets also operate (24) hours a day, seven days a week, for all devices and with various types of banks, with the aim of maintaining a sound and secure banking system. The most important recommendations that emerged from the study are the necessity of adopting electronic banking payment methods in Iraqi banks and improving investment strategies for managing investment portfolios to ensure that investment decisions are based on accurate and comprehensive scientific analysis of data, in addition to developing information technologies and communication networks to ensure the flow of banking services with high efficiency.
subject: Paper research
  topic: section
subject: Artificial intelligence
  topic: keywords
subject: Electronic banking services
  topic: keywords
subject: Artificial intelligence indicators
  topic: keywords
subject: Electronic payment
  topic: keywords
creator: Assist. Prof. Dr. Suhaila Abdul Zahra
creator: Assist. Prof. Dr. Ibtisam Ali Hussein
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-09-30
publication date: 2025-09-30
starting page: 500
ending page: 514
doi: 10.34093/tt256b27

Audit procedures and their role in auditing the change in foreign exchange rates
type: item
description: The research aims to explain the audit procedures regarding the change in foreign currency exchange rates in the branches of foreign companies and the possibility of applying International Accounting Standard No. (21) AIS in Iraq and to multinational companies. The reflection of the application of International Accounting Standard (21) AIS on the audit procedures of auditing companies in the sector. Private and Financial Supervision Bureau for the year 2021 By preparing appropriate audit procedures to clarify and audit the treatments for differences resulting from the adoption of International Accounting Standard No. (21) AIS. The research reached a set of conclusions, namely compatibility with international standards, improving the accuracy of financial reports, reducing the risks of volatility, the impact of financial transfers, financial risk management, the impact of market fluctuations, the impact of global economic changes, the importance of internal auditing, and enhancing the efficiency of external auditing.
subject: Paper research
  topic: section
subject: Audit exchange rates
  topic: keywords
creator: Bdour Shaker Sunaid
creator: Assist. Prof. Dr. Saad Salman Awad
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-09-30
publication date: 2025-09-30
starting page: 480
ending page: 499
doi: 10.34093/j74cwp60

Negotiation Skills and Their Role in Organizational Conflict
type: item
description: This research aims to demonstrate the extent of the relationship of influence and correlation between negotiation skills in its dimensions (planning and preparation skill, persuasion and influence skill, communication skill, and objection skill) as an independent variable in organizational conflict in its dimensions (difference in values, difference in goals and interests, dependency between parliamentary committees, and organizational change) as a dependent variable of a sample of parliamentary committee chairs in the Iraqi Council of Representatives. The problem of the study lies mainly in the high intensity of organizational conflict within the organization under study.The descriptive analytical approach was also adopted during it. The questionnaire was considered the main tool for collecting data. A number of statistical methods were used in addition to appropriate statistical analytical programs in the process of analyzing and processing data. The research sample was selected from the heads of parliamentary committees, which numbered (25) committees, represented by (the head of the committee, the deputy head of the committee, and the second deputy head of the committee), thus the size of the sample under study reached (75) members to whom the questionnaire was distributed, and (70) valid questionnaires were retrieved for analysis. This study resulted in a number of conclusions, the most important of which is (the existence of a correlation and influence relationship between the study variables). The study recommended the necessity of adopting advance planning to confront the difficulty of reaching an agreement during negotiations, taking into consideration the necessity of selecting members of the negotiating team from members who possess the abilities to negotiate and persuade.
subject: Paper research
  topic: section
subject: Negotiation skills
  topic: keywords
subject: Organizational conflict
  topic: keywords
creator: Rana Raufaat Abdulameer
creator: Assist. Prof. Dr. Ali Adnan Hassan
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-09-30
publication date: 2025-09-30
starting page: 457
ending page: 479
doi: 10.34093/1xbgrk73

Lead Acid Battery Costing Under Information Content of Time-Driven Functional Costing Technology
type: item
description: The research aims to apply the complementary relationship of the information content of the costing techniques based on time-oriented functions and its reflection on the leadership of the cost of the acid battery, as this will help solve the research problem represented by the high costs of liquid acid batteries produced in the General Company for Automotive and Equipment Industry - Battery Factory - Bulbul 2 Plant, as a result of not keeping pace with rapid developments and not using cost management techniques and modern manufacturing methods, which led to the inability to compete in the markets, as the costing technique works on the basis of time-oriented functions, which takes into account the requirements of analyzing the functions of the product into its components and analyzing the functions of these components into the functions of the main, secondary, and required secondary components, which helped the unit management to reduce its costs by using practical energy and time equations and excluding or integrating the functions of the secondary components. The research field represented by the General Company for Automotive and Equipment Industry, Babylon 2 Plant, was chosen to apply the research variables to it. In order to achieve the research purpose, the deductive approach was adopted in conducting a survey of the studies that presented the research variables with the aim of extracting ideas and collecting the theoretical foundations presented in books, periodicals, conferences, and related foreign and Arab research, and the inductive approach in linking technologies, with the aim of evaluating the cost system in effect in the factory and reducing costs. The researcher relied on unit data through personal interviews with employees, officials, and managers, direct observation, and visits to the factory employees.
subject: Paper research
  topic: section
subject: Cost leadership
  topic: keywords
subject: , Cost based on time-oriented functions
  topic: keywords
creator: Muhanad Muhamad Duhan
creator: Prof. Dr. Thaer Sabry Mahmoud Al-Ghaban
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-09-30
publication date: 2025-09-30
starting page: 441
ending page: 456
doi: 10.34093/hv8vxj15

The role of profitability and liquidity in capital adequacy
type: item
description: The study aims to explain the role of profitability and liquidity in capital adequacy. The research started from four main hypotheses: There is a correlation between the return to total assets and capital adequacy. There is a significant effect of the return to total assets on capital adequacy. There is a correlation between cash to total assets. Assets and capital adequacy, there is a significant effect of cash to total assets on capital adequacy, for the sample of banks for the time period (2018-2023), The research has reached a number of results and proposals. There is a statistically significant direct correlation between cash and total assets in capital adequacy, and there is a positive moral effect of cash to total assets in capital adequacy. The reason for this is due to the increase in cash at the Fund and the Central Bank. Which is zero risk when calculating capital adequacy, and the researcher suggested exploiting the liquidity ratios available in various investment fields There is an inverse correlation between the return to total assets and capital adequacy, and there is a negative moral impact of the return to total assets ratio on capital adequacy. An increase in the return to total assets is not matched by banks increasing their reserves and retained earnings. In contrast, the recommendation for this action was to increase retained earnings and reserves when... Increase its profitability.
subject: Paper research
  topic: section
subject: Profitability
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Capital adequacy
  topic: keywords
creator: Noor Ali Jumaah
creator: Prof. Dr. Ali Abaas Kareem
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-09-30
publication date: 2025-09-30
starting page: 428
ending page: 440
doi: 10.34093/6xrx8h47

Evaluation of the banking compliance management system according to the requirements of the international standard (ISO 37301:2021)
type: item
description: This research aims to evaluate the compliance management system in the general administration of Rashid bank according to the requirements of the international standard (ISO )37301:2021), and to determine the size of the gap between the actual reality and what it should be according to the requirements of that specification. The research problem was represented by raising the main question, which is (What is the level of evaluation of the compliance management system according to the requirements of the international standard (ISO 37301:2021) in the bank under study?) In order to achieve the objectives of the research, the researcher conducted a case study through personal interviews and field experience, in addition to holding a workshop with those concerned in the bank under study to benefit from the discussion and dialogue in including the paragraphs of the checklist for the specification, which is a main tool in collecting data for this research, which included (255) questions distributed over (26) twenty-six items and (7) seven requirements. A number of statistical methods were adopted to analyze the data, including (frequencies, percentages, weighted arithmetic mean), and the research resulted in a set of The most prominent results were: The level of actual application and documentation of the international standard specification was (51.35%), which is close to the weight of partially applied and fully documented, which means that the size of the gap reached (48.65%).
subject: Paper research
  topic: section
subject: Compliance management system
  topic: keywords
subject: (International standard specification (ISO 37301:2021
  topic: keywords
creator: Omar Adel Dawood
creator: Prof. Dr. Baydaa Staar Lafta
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-09-30
publication date: 2025-09-30
starting page: 418
ending page: 427
doi: 10.34093/np228a75

Evaluation of the performance of Iraqi university buildings according to the standards of leadership in energy and environmental design
type: item
description: In recent years, interest in sustainable buildings has increased, to conserve the resources consumed in building these buildings, and in order for the process of building designs and their use to be environmentally friendly, these buildings must be subject to evaluation systems that enhance resource and energy conservation and environmental safety, including the Leadership in Energy and Environmental Design (LEED) system. Where Al-Hikma College was evaluated according to the criteria of the Leadership in Energy and Environmental Design (LEED) system within the determinants of the system's criteria, namely (sustainable site, sustainable site and transportation, energy and atmosphere, materials, resources and waste management, indoor environmental quality) and through the evaluation of the building according to the determinants of the system's criteria and according to the evaluation levels of the LEED system criteria, the values ​​for the sustainable site were (4), sustainable site and transportation (14), energy and atmosphere (35), materials, resources and waste management (9), and indoor environmental quality (22). The final result of the standard value was (14.5), where the building is classified among the non-certified buildings according to the classification of the proposed system levels.
subject: Paper research
  topic: section
subject: LEED
  topic: keywords
subject: Sustainable buildings
  topic: keywords
subject: Building evaluation
  topic: keywords
subject: Building management
  topic: keywords
creator: Dalal Khalid Jabbar
creator: Prof. Dr. Thaer Sabry Mahmoud
creator: Emad Mahdi Jaleel
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-09-30
publication date: 2025-09-30
starting page: 401
ending page: 417
doi: 10.34093/ej99b837

The role of activity-based costs in improving service Banking
type: item
description: This research aims to: Determine the cost of banking services. The problem of the research lies in not taking into account a method that measures indirect costs based on ABC activity costs in improving banking services, by building a cost system in the bank, using activity-based costs (ABC), to determine a more accurate and fair cost, more useful in decision-making processes, and because it is more appropriate with the multiplicity of the bank's activities and the multiplicity and diversity of its services and then improving them, and the high indirect costs in it, and the research also aims to discuss whether costs based on ABC activities represent a system or a method for distributing indirect costs. The basic opportunity that was subjected to the test is that building a cost system in the bank leads to determining the cost of banking services and using activity-based costs (ABC), the cost of banking services is determined more accurately and fairly and then improved. In this research, a cost was built, which is activity-based cost.
subject: Paper research
  topic: section
subject: Activity-based costs
  topic: keywords
subject: Banking services
  topic: keywords
subject: The role of activity-based costing in improving service
  topic: keywords
creator: Afnan Jamal Abdul Jalil
creator: Assist. Prof. Dr. Hanan Abdullah Hassan
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-09-30
publication date: 2025-09-30
starting page: 391
ending page: 400
doi: 10.34093/0bq4xb05

Sustainable industry according to the sustainability accounting standard (for gas utilities and distributors) IF-GU-240a2 standard and its impact on product costs
type: item
description: The research aims to shed light on sustainability accounting and the most important standards issued by the Sustainability Accounting Standards Board (SASB) and to study and analyze how sustainability accounting standards (gas utilities and distributors) reflect on product costs; The research problem was represented by the inadequacy of disclosures about contributions related to pollutants, emissions and savings provided by the research sample, and measuring their costs in economic, environmental and social aspects. Therefore, the reports of economic units in general and the research sample in particular did not meet the needs of users and did not help in achieving accountability, in addition to not achieving sufficient disclosure of sustainable development goals; The research relied on data collection and analysis tools represented by financial data, reports, publications, laws and instructions for the years (2014-2020) to obtain information. The research reached a set of results, the most prominent of which was the lack of the local environment to use sustainability accounting standards, indicators and measures in the field of industries, which led to the delay of the industrial sector in disclosing financial and non-financial information, and that adopting initial indicators and measures is a first step to enhance the reality of industries, which would improve the reality of economic units in terms of making decisions based on essential information that is reflected in the environmental, economic and social aspects as a whole, and the increase in impurities during the years (2019, 2020); as it reached (109993, 125979) tons, respectively, which affects the weight to be received from the consumer, in addition to the increase in the production of filled cylinders during the coming years, which indicates the existence of costs that do not add value to the product; It amounted to (48462104311) dinars and (55634277598) dinars during the years (2019, 2020).
subject: Paper research
  topic: section
subject: Sustainability Accounting Standard
  topic: keywords
subject: Product Costs
  topic: keywords
subject: Sustainability Report
  topic: keywords
creator: Majid Kazim Mohammed Jattan
creator: Assist. Prof. Dr. Mohammed Abdullah Ibrahim
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-09-30
publication date: 2025-09-30
starting page: 378
ending page: 390
doi: 10.34093/2mj3a925

Allocation of general budget resources in light of the economic intellectual orientation in Iraq after 2003
type: item
description: The research seeks to clarify the allocation of general budget resources in Iraq in light of Iraq's abandonment of the socialist economic intellectual orientation based on central planning and the shift towards a market economy after the change that occurred in the political system in 2003. What are the most important reasons for the shift, the procedures and strategy adopted for the shift, and its impact on the Iraqi economy and the extent of its contribution to diversifying the resources of the general budget or maintaining reliance on the oil resource as the sole source of obtaining resources and how to distribute those resources to the economic and social sectors. The research reached the conclusion that there is ambiguity in the economic intellectual orientation in Iraq and it had a role in influencing the allocation of general budget resources and distributing them to the economic sectors.
subject: Paper research
  topic: section
subject: Allocation of general budget resources
  topic: keywords
subject: Economic intellectual orientations
  topic: keywords
subject: Shift towards a market economy
  topic: keywords
creator: Saad Sayed Washah
creator: Assist. Prof. Dr. Asmaa Jassim Mohammed
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-09-30
publication date: 2025-09-30
starting page: 360
ending page: 377
doi: 10.34093/s3826793

The role of supervisory control of the Central Bank of Iraq in limiting money laundering operations carried out through electronic payment tools
type: item
description: The research aims to demonstrate the supervisory role of the Central Bank of Iraq to limit the phenomenon of money laundering implemented through electronic payment tools, especially prepaid cards, and the research was based on a main hypothesis that the supervisory control of the Central Bank of Iraq limits money laundering operations implemented through electronic payment tools, and to reach the objectives of the research and to prove its hypothesis, a checklist was prepared consisting of (55) paragraphs distributed in (7) axes, the paragraphs were drafted by relying on the instructions of the rules of due diligence for financial institutions for non-financial businesses and professions specified towards customers No. (1) of 2023, the Electronic Payment Services Regulation No. (2) of 2024 and a number of controls, instructions and circulars issued by the Central Bank of Iraq and the AML/CFT Office, as well as using the experiences of some Arab countries, the results of the checklist were analyzed using a seven-point Likert scale (fully applied fully documented, fully applied partially documented, fully applied not documented, partially applied fully documented, partially applied partially documented, partially applied not documented, not applied not documented), and using frequencies, weighted arithmetic mean equations, percentage of conformity and gap size for each axis as methods to analyses the results, The researchers reached a set of conclusions, the most important of which are that the Central Bank of Iraq allows electronic payment companies to issue and reload prepaid cards with relatively high limits, which increases the risk of exploiting these cards in money laundering operations and the reliance of these companies on the ‘Light KYC’ form when issuing and reloading these cards, which indicates a weakness in customer identification procedures. In addition to the difficulty of monitoring the movement of financial transactions carried out through prepaid ca…
subject: Paper research
  topic: section
subject: Money laundering
  topic: keywords
subject: Electronic payment tools
  topic: keywords
subject: Supervisory control
  topic: keywords
creator: Aseel Issam Rasool
creator: Dr. Emad Abdel Al Hassn Chyad Alhamash
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-09-30
publication date: 2025-09-30
starting page: 355
ending page: 359
doi: 10.34093/zcpkm041

Analysis And Measurement of The Parallel Sterilization of The Exchange Rate and Its Repercussions for Bridging the Gap in the Iraqi Economy for The Period 2004-2023
type: item
description: The exchange rate in Iraq is witnessing a lengthy discussion to bridge the gap between the official and parallel rates, but this gap occurs as a result of market behavior in the Iraqi economy, as monetary policy in Iraq, especially after the second amendment to the official exchange rate (1320), works to reduce the gap that occurs due to small... Merchants who carry out parallel sterilization within the market itself. Parallel sterilization means parallel sterilization, which is non-centralized or parallel behavior within the money market and is linked to the demand for cash for liquidity purposes in light of the availability of the opportunity cost of anticipating what can be called the basic or large expected interest return in holding cash. The research problem was represented by a statement. The phenomenon of parallel sterilization in the market in light of the measures taken by monetary policy? As for the goal of the research, it focused on a group of goals, but the most prominent goals are reducing the gap between the two prices in light of the rise in oil revenues and the increase in foreign reserves at the Central Bank of Iraq. The research hypothesis was that there is a significant effect between demand on the exchange rate and supply. As for the most important conclusion that the research came out of Parallel sterilization is a phenomenon generated as a result of parallel demand, which constitutes a heavy burden on monetary policy tools. The most important recommendation is the necessity of reducing the gap between the two prices in light of monetary policy measures.
subject: Paper research
  topic: section
subject: Exchange rate
  topic: keywords
subject: Parallel sterilization
  topic: keywords
subject: Exchange rate gap
  topic: keywords
subject: Foreign reserves
  topic: keywords
subject: NARDL window sales
  topic: keywords
creator: Assist. Lecture. Abtihal Raheem Abid
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-09-30
publication date: 2025-09-30
starting page: 338
ending page: 354
doi: 10.34093/qd2rmh71