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: 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
items: hieving Marketing Leadership through Time-Driven Resource Consumption Accounting (TD-RCA)
items: Digital Entrepreneurship and its impact on Enhancing the Competitiveness Capability of Banks
items: The impact of creative thinking on competitive advantage field
items: The Impact of Blockchain Technology on Transparency and Credibility in Managerial Financial Reporting
items: Measuring and analyzing the relationship between structural change and public debt in the Iraqi economy for the period (2004-2022)
items: Analyzing the Performance of Citizens and Employees Using Lean Six Sigma Methodology in the Mansour Passport Directorate
items: The impact of the legal regulation of green agricultural loans in achieving agricultural development
items: Employing green computing in electronic waste recycling to improve the value of the product
items: The impact of the electronic settlement system on bank liquidity: an applied study in a sample of Iraqi banks
items: research name the impact of analyzing international financial reporting standards on the quality of accounting information in private Iraqi banks
items: Evaluating the company's readiness for the fourth industrial revolution according to the IMPULS model
items: Providing an artificial intelligence model in banks
items: The impact of credit risks on bank liquidity
items: The role of audit procedures in strengthening tax return
items: The Impact of Accounting Disclosure on the Volatility of Iraqi Bank Stock Prices Listed on the Iraq Stock Exchange

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

hieving Marketing Leadership through Time-Driven Resource Consumption Accounting (TD-RCA)
type: item
description: This research aims to highlight the importance of time-oriented resource consumption accounting technology in achieving marketing leadership, as the researcher used the inductive method in the theoretical aspect by conducting a survey of studies that presented the research variables with the aim of extracting ideas and compiling the theoretical foundations presented in books, theses, dissertations and local, Arab and foreign periodicals and using the analytical method in the practical aspect in linking between the research variables, and the research reached the most important results: - Time-oriented resource consumption accounting technology leads to the achievement of marketing leadership, in addition to enhancing the competitiveness of the economic unit.
subject: Paper research
  topic: section
subject: : Time-Driven Resource
  topic: keywords
subject: Marketing Leadership
  topic: keywords
creator: Aqeel Dakhil Naeem
creator: Assist. Prof. Dr. Hanan Abdullah Hasan
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-09-30
publication date: 2025-09-30
starting page: 321
ending page: 337
doi: 10.34093/mtc3gp56

Digital Entrepreneurship and its impact on Enhancing the Competitiveness Capability of Banks
type: item
description: The research aimed to measure the impact of the dimensions of Digital Entrepreneurship represented by (digital knowledge, digital business environment, digital finance, digital leadership, digital entrepreneurial culture), in enhancing the Competitiveness Capability of banks in its dimensions represented by (strategic creativity, strategic flexibility, competitive position), as the research problem was defined by the main question which is (Does Digital Entrepreneurship have a significant impact in enhancing the Competitiveness of the banks studied?), The research adopted the descriptive analytical approach, and the questionnaire was used as a main tool in collecting data, as the sample studied was (187) officials from the community numbering (199) officials in job positions (Director General, Director General, Department Director, Head of Department, Head of Department, Division Manager, Unit Manager), in private Iraqi commercial banks represented by (Baghdad Bank, Iraqi Investment, United Investment, Gulf Commercial, Ashur International Investment, Mansour Investment), and the data were analyzed based on statistical programs (SPSS v.28), in calculating (weighted arithmetic mean, standard deviation, relative importance, coefficient of variation, and simple regression equation, corrected interpretation coefficient AR2, t-test, f-test), and the research reached a set of results, the most prominent of which were: There is a significant impact of Digital Entrepreneurship in enhancing the Competitiveness Capability of banks, as the dimensions of Digital Entrepreneurship were able to explain the changes and deviations that occurred in enhancing the Competitiveness Capability of banks by a percentage of (76.2%).
subject: Paper research
  topic: section
subject: Digital Entrepreneurship
  topic: keywords
subject: Competitiveness Capability of Banks
  topic: keywords
creator: Osamah Zuher Zamel
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: 307
ending page: 320
doi: 10.34093/999vns25

The impact of creative thinking on competitive advantage field
type: item
description: The study aims to investigate and measure the role of creative thinking as an independent variable in relation to competitive advantage as a dependent variable. To achieve accurate results, a comprehensive examination of the variables along with their sub-dimensions is essential. Specifically, fluency, flexibility, and originality have been adopted as sub-dimensions of the creative thinking variable, while cost, quality, flexibility, and delivery are considered sub-dimensions of the competitive advantage variable. To address the primary research problem, the key question is framed as: "To what extent can creative thinking contribute to achieving competitive advantage for the banks under study?" The research was conducted in several private banks located in Baghdad Governorate, namely Trans-Iraq Bank, Gulf Bank, United Bank, and International Bank. The administrative population under investigation comprised 123 individuals, from which a total sample of 114 respondents was selected based on statistical treatment. The researcher employed a descriptive analytical approach and utilized a questionnaire for data collection. Data analysis was conducted using the statistical programs SPSS (v.28) and AMOS (v.26). One of the significant findings of the study is the presence of a statistically significant effect of creative thinking on competitive advantage.
subject: Paper research
  topic: section
subject: Creative Thinking
  topic: keywords
subject: Competitive advantage
  topic: keywords
subject: Private Banks
  topic: keywords
creator: Alaa Adbul-Hussein Jawad
creator: Assist. Prof. Dr. Noor Khaleel Ibrahim Al-obaidi
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-09-30
publication date: 2025-09-30
starting page: 287
ending page: 306
doi: 10.34093/nvsmhv15

The Impact of Blockchain Technology on Transparency and Credibility in Managerial Financial Reporting
type: item
description: The study aimed to demonstrate how the use of blockchain technology improves the transparency of financial data by providing immutable records that are visible to all stakeholders. It also explored how the application of blockchain technology increases confidence in financial data by providing independent verification mechanisms and reducing the chances of manipulation or forgery. In the practical aspect of the study, a questionnaire was distributed to employees of the Accounting and Auditing Department, assistant managers and directors at the General Company for Electrical Industries in Baghdad. Out of 100 questionnaires distributed, 89 completed questionnaires were returned, which represents a good response rate of 89%. Incomplete questionnaires were ignored to ensure data quality and validity of the analysis. The questions were carefully formulated to ensure that they reflect the important aspects of the study and are clear and understandable to respondents. The data were analyzed using SPSS V.22 statistical analysis programs. The study concluded that the application of blockchain technology in the General Company for Electrical Industries significantly enhances transparency and credibility in administrative financial reports, which contributes to improving the level of trust between stakeholders. The integrated impact of blockchain technology, in terms of data security, operational efficiency, and traceability, contributes significantly to improving transparency and credibility in administrative financial reporting. The study recommended that the General Company for Electrical Industries should be strengthened by implementing blockchain technology extensively in all its financial and administrative departments to ensure improved transparency and credibility in financial reporting. Additional resources should be allocated to train employees on the use of this technology and promote a culture of innovation in the organization.
subject: Paper research
  topic: section
subject: Blockchain
  topic: keywords
subject: Transparency and Credibility
  topic: keywords
subject: Management Financial Reporting
  topic: keywords
creator: Assist. Lectur. Waleed Khalid Hindi
creator: Assist. Lectur. Omer Mohammed Arkd
creator: Assist. Dr. Mohammed Rady Abdalkhadm
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-09-30
publication date: 2025-09-30
starting page: 268
ending page: 286
doi: 10.34093/bd49tf27

Measuring and analyzing the relationship between structural change and public debt in the Iraqi economy for the period (2004-2022)
type: item
description: The study aims to show the performance of the main sectors (oil sector, commodity production sector, distribution sector, service sector), as well as measuring the impact of the GDP structure on public debt by relying on the Autoregressive Distributed Lag Periods (ARDL) methodology. The study was based on an analytical and quantitative approach during the period (2004-2022), and the study reached a set of results, the most prominent of which is that an increase in the added value of the extraction sector (oil) by one million dinars leads to a decrease in public debt by (-0.67) million dinars. The study recommended working to build a solid production base by adopting economic policies capable of generating investments that contribute to moving the economy. This requires making a change in the structure of public spending in favor of investment spending, and reconsidering the direction of spending in favor of productive activities, especially the manufacturing industry, then agriculture, construction and building. This will contribute to strengthening sources of income and reducing dependence on oil resources by expanding the tax base, raising the tax rate and restructuring the tax system. Therefore, economic policy makers in general and financial policy makers in particular must work to rebuild the tax system to be an effective tax system, in addition to raising the level of tax effort and expanding tax bases by creating many taxes and activating all inactive taxes and expanding them gradually.
subject: Paper research
  topic: section
subject: Structural change
  topic: keywords
subject: Public debt
  topic: keywords
subject: Iraqi economy
  topic: keywords
creator: Abu Bakr Amer Hafiz
creator: Prof. Dr. Gufran Hatem Alwan
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-09-30
publication date: 2025-09-30
starting page: 242
ending page: 267
doi: 10.34093/sfk2tn61

Analyzing the Performance of Citizens and Employees Using Lean Six Sigma Methodology in the Mansour Passport Directorate
type: item
description: The institutions suffer from a disparity in the performance of employees and citizens, leading to repeated errors and defects, which affects the quality of service. The study aims to use Lean Six Sigma to improve performance by determining Sigma levels and addressing issues to reach Six Sigma. The problem lies in the lack of awareness of this technique and the absence of its systematic use to improve processes and reduce variability. The technique provides a structured framework for process improvement through defined stages: identifying the problem, measuring current performance, analyzing data, and improving processes by relying on the DMAIC methodology (Define, Measure, Analyze, Improve, Control) in Lean Six Sigma application. Additionally, it calculates Defects Per Unit (DPU) and Defects Per Opportunity (DPO) for both employees and citizens to determine their respective Sigma levels.The researcher used the SPSS statistical program to extract the DMAIC stages and concluded that employees operate at the first Sigma level, while citizens are at the second level. One of the most important recommendations the researcher reached is that a detailed analysis of the causes and factors of repeated errors in each of the five pillars (senior management support and commitment, organizational culture, training, quality, and organizational strategy) should be conducted. This will help identify weak points and areas that need improvement, as well as raise awareness of Lean Six Sigma. To address this issue, management must educate employees on Lean Six Sigma through training courses, conferences, and seminars.
subject: Paper research
  topic: section
subject: Sigma Levels
  topic: keywords
subject: DMAIC
  topic: keywords
subject: Lean Six Sigma
  topic: keywords
creator: Hadeel Khudair Abbas
creator: Assist. Prof. Dr. Omar Mohammed Nasser Al-Ashari
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-09-30
publication date: 2025-09-30
starting page: 226
ending page: 241
doi: 10.34093/sxzny744

The impact of the legal regulation of green agricultural loans in achieving agricultural development
type: item
description: The research aims to demonstrate the extent of the impact of the legal regulation of green banking in achieving agricultural development, diagnosing the level of adoption of green banking by Iraqi banks, achieving food security, increasing the contribution of the agricultural sector to the agricultural gross domestic product, and demonstrating the role of the legal regulation of green banking in achieving agricultural development. A sample was taken from the Agricultural Cooperative Bank located in Baghdad for the period from 2010-2022. The researcher relied on the descriptive analytical approach to the research variables for the available data. The research was based on the following hypothesis (there is a significant effect between the total green banking loans granted under its legal regulation and the gross domestic product to achieve agricultural development). The hypothesis was proven according to the approved statistical analysis. The most prominent conclusions reached by the researcher are that the bank seeks to qualify a special department concerned with following up on the procedures related to green banking. The most prominent results reached by the research are that the Agricultural Cooperative Bank provided the legal framework for agricultural credit provided by it in the form of multiple instructions and according to the type of credit and possesses human and financial capabilities that enable it to play a major role in preserving the environment, supporting society and meeting the desires and expectations of customers. It presented the most important solutions that help advance the agricultural sector and the extent of their interest in environmental and societal aspects in a way that achieves a competitive advantage for them and the role that green banks can play in achieving agricultural development goals.
subject: Paper research
  topic: section
subject: Legal regulation of green banking
  topic: keywords
subject: Agricultural development
  topic: keywords
subject: Agricultural Cooperative Bank Introduction
  topic: keywords
creator: Nihad Najih Ali
creator: Assist. Prof. Dr. Hamza Faeq wheeb AL Zubaidi
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-09-30
publication date: 2025-09-30
starting page: 208
ending page: 225
doi: 10.34093/yqzg8x31

Employing green computing in electronic waste recycling to improve the value of the product
type: item
description: The research aims to demonstrate the impact of green computing on improving the value of the product by using one of its tools represented by recycling electronic waste. Many conclusions were reached, the most important of which is that the application of green computing will add value to the product by reducing product costs while maintaining the level of quality. Many recommendations were reached. The most important of which is that the Electronic Industries Company must adopt green computing to preserve the environment and reduce costs.
subject: Paper research
  topic: section
subject: Green computing
  topic: keywords
subject: Electronic waste recycling
  topic: keywords
subject: Improving product value
  topic: keywords
creator: Zahraa Jabbar Halhoul Al-Saadi
creator: Assist. Prof. Fayza Ibrahim Mahmoud Al-Ghabban
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-09-30
publication date: 2025-09-30
starting page: 189
ending page: 207
doi: 10.34093/j0rvq352

The impact of the electronic settlement system on bank liquidity: an applied study in a sample of Iraqi banks
type: item
description: Electronic settlement systems play a vital role in the modern economy, and are of great importance in the banking sector in particular and the economy in general. Electronic settlement systems facilitate conducting transactions quickly and easily, which saves time and effort, Previously, settlement systems in many countries, including Iraq, used traditional payment systems. The importance of the research lies in the close connection between electronic settlement systems and banking liquidity, which represents the main and important element in achieving monetary stability and then economic stability, Shedding light on a recent and vital topic that has a very important role in the banking sector, the impact of electronic settlement systems on the banking liquidity of a sample of Iraqi banks, namely the National Bank of Iraq, International Development for Investment, and Assyria International for Investment, The research is based on the hypothesis that electronic payment methods have a positive impact on the liquidity of the banks in the research sample. The most important conclusions are that there is a positive impact of electronic settlement systems on the banking liquidity of the banks studied, The most important recommendations are to work by banks operating in Iraq continuously to develop electronic settlement systems and keep pace with global developments to reach an efficient payments system that keeps pace with global developments to enable Iraqi banks to compete with banks at the regional and global levels.
subject: Paper research
  topic: section
subject: Electronic payment
  topic: keywords
subject: Bank liquidity
  topic: keywords
creator: Omar Jawad Khalaf
creator: Prof. Dr. Manahil Mustafa Abdel Hamid
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-09-30
publication date: 2025-09-30
starting page: 173
ending page: 188
doi: 10.34093/g5wp3v11

research name the impact of analyzing international financial reporting standards on the quality of accounting information in private Iraqi banks
type: item
description: Knowledge and experience play an important role in analyzing, interpreting and applying the International Financial Reporting Standards (IFRS). Accountants and auditors may face difficulties in adopting international accounting standards due to their lack of understanding of them and their weak professional culture. This negatively affects the quality of accounting information. This study aims to discuss and analyze international financial reporting standards and to show the impact of analyzing international financial reporting standards on the comprehension of accountants and their reflection on the quality of accounting information. One hypothesis was formulated that there is a direct statistically significant impact of analyzing financial reporting standards on the quality of accounting information. To achieve the study objective, a questionnaire was designed and consisted of two axes: - The first axis included twenty-two questions dedicated to measuring the analysis of international financial reporting standards, and the second axis included fifteen questions dedicated to measuring the quality of accounting information. 162 questionnaires were distributed to the study sample members, who are accountants in the private Iraqi banks, numbering (12) banks, representing a group of banks included in the banking sector, numbering (46) banks. The SPSS statistical program was used to enter the initial data. One of the most important conclusions reached by the researcher is that the difference in the interpretation of the International Financial Reporting Standards (IFRS) in different countries, this certainly conflicts with the main goal of the International Accounting Standards Board (IASB) which is the international coordination of accounting practices, and these results are supposed to attract the attention of accounting standard setters to reduce the repetition of these ambiguous expressions in new versions or future revisions of the International Financial Reporting…
subject: Paper research
  topic: section
subject: International Financial Reporting Standards
  topic: keywords
subject: Quality of accounting information
  topic: keywords
creator: Hussein Hoshan Jarallah
creator: Assist. Prof. Dr. Safwan Qusai Abdul Halim
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-09-30
publication date: 2025-09-30
starting page: 137
ending page: 172
doi: 10.34093/v8edth02

Evaluating the company's readiness for the fourth industrial revolution according to the IMPULS model
type: item
description: The Fourth Industrial Revolution is a new phase in industrial development that relies on the integration of advanced digital technologies such as artificial intelligence, the Internet of Things and data. The research aims to assess the readiness of the Cotton Factory, affiliated to the General Company for Textile and Leather Industries, to adopt the concepts and technologies of the Fourth Industrial Revolution (4.0), by adopting a checklist as a tool for collecting data and the IMPULS model as a framework for assessing the factory's readiness for the digital transformation of its operations, focusing on the dimensions (strategy, smart factory, employees, smart operations, smart products, data-based services) to measure the company's readiness for the Fourth Industrial Revolution, and using the Excel program to determine the level of readiness and the gap. The most important results showed that the Cotton Factory is at the first beginner level with an average of (1.160) and a gap of (2.84) and that the Cotton Factory has a technical infrastructure of the beginner type, but it needs improvement and development in some aspects to meet the requirements of the Fourth Industrial Revolution. It was noted that there is a weakness in the factory's ability to collect and analyze data effectively, which hinders data-based decision-making. The message recommends the need to develop a comprehensive strategic plan to adopt the technologies of the Industrial Revolution. Fourth, focusing on enhancing the factory's competitiveness and making the most of modern innovations.
subject: Paper research
  topic: section
subject: Fourth Industrial Revolution
  topic: keywords
subject: Company Readiness
  topic: keywords
subject: IMPULS Model
  topic: keywords
creator: Atheer Ahmed Hamid
creator: Assist. Prof. Dr. Bushra Sabeeh Kazem
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-09-30
publication date: 2025-09-30
starting page: 123
ending page: 136
doi: 10.34093/dgs52139

Providing an artificial intelligence model in banks
type: item
description: In this research paper, ambitious goals and the significant importance of artificial intelligence (AI) in improving quality of life and enhancing efficiency across various domains were reviewed. The study aimed to drive the development of new capabilities within the marketing team in the field of AI, bringing together data experts and understanding the potential of emerging technologies in the studied domain. Embracing radical changes due to the emergence and evolution of AI, many companies have leveraged these tools to succeed in their online marketing endeavors. By gaining a deeper understanding of the fundamental principles and applications of AI, the study explored the vital role AI plays in transforming financial and administrative processes at Al-Rafidain Bank. Advanced technologies, such as expert systems and AI-driven analytics, enable the analysis of massive datasets, pattern discovery, and relationship identification, empowering the bank to make informed financial decisions and offer innovative services to customers. The results demonstrate that AI enhances the efficiency of banking operations, improves investment decisions, and provides more accurate future predictions. Additionally, it helps alleviate burdens on beneficiaries, enhances security, and offers effective solutions to contemporary challenges. Al-Rafidain Bank’s expansion through AI applications contributes to achieving a competitive advantage by reducing the cost of banking services and enhancing their quality, ultimately increasing market share. However, the bank faces challenges in adopting these technologies, necessitating a delicate balance between innovation, security, and privacy. In the end, AI represents the future of the banking sector, and Al-Rafidain Bank is steadily progressing toward realizing this future, leveraging opportunities and addressing challenges adeptly. The study recommends further research in this field, given its need for more modifications and investigations, especi…
subject: Paper research
  topic: section
subject: Al-Rafidain Bank
  topic: keywords
subject: Artificial intelligence
  topic: keywords
creator: Nagham Khalid Abdulameer
creator: Prof. Dr. Hussein Rahimi Kolour
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-09-30
publication date: 2025-09-30
starting page: 106
ending page: 122
doi: 10.34093/25r9mb39

The impact of credit risks on bank liquidity
type: item
description: The research aims to investigate the impact of credit risks on the banking liquidity of commercial banks (research sample) for the period (2012_2021) by finding a solution to the basic problem that was formulated by the question (Does credit risk affect the liquidity of banks in terms of its indicators in commercial banks, the research sample?) As the research is important in knowing the extent of the impact of credit risks on banking liquidity in commercial banks (research sample) and highlighting the importance of financial instruments and measures used in credit risks through their impact on the banking liquidity of commercial banks (research sample), the community of the commercial banking sector listed on the Iraq Stock Exchange was chosen to be the research community with (19) commercial banks, while the research sample was represented by (10) commercial banks, which were chosen using the multi-criteria intentional sample method and were determined based on providing annual data in an integrated manner during the period 2012-2021, and the number of views reached (100) views, and the research relied on the analytical study method in addition to adopting the financial analysis of the banks' financial statements Commercial (research sample), and statistical methods were used represented by the (EXCEL) program and the panel data method was relied upon in analyzing the relationship between variables, testing the study hypotheses using the (E-Views) program, extracting the arithmetic mean, median, standard deviation, upper and lower limits for all variables, testing the correlation coefficient, and testing the stability of the data (staticity). The study reached a set of theoretical and applied conclusions.
subject: Paper research
  topic: section
subject: Credit risk
  topic: keywords
subject: Bank liquidity
  topic: keywords
subject: Commercial banks
  topic: keywords
creator: Saja Faleh Hassan Mohammed
creator: Assist. Prof. Dr. Walaa Ismail Abdel Latif
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-09-30
publication date: 2025-09-30
starting page: 89
ending page: 105
doi: 10.34093/j7knv447

The role of audit procedures in strengthening tax return
type: item
description: The subject of the tax refund is one of the important topics that requires verifying the accuracy of the calculation of tax deposits and tax revenues. Due to the differences in the basis of tax calculation and according to the type of taxpayer and the method of accounting, the issue must be given special importance, as the amounts deposited in the current account of the deposits are not considered revenue, but rather require going into a group of tax calculations. In order to determine the tax revenue and the remaining tax deposits, they must be returned to the taxpayer. Accordingly, a set of proper audit procedures are required that must be taken into account when carrying out the tasks of auditing deposits and tax refunds The research concluded with a set of conclusions, the most important of which are revenues, deposits, and tax refunds, an integrated ring. One link cannot be overlooked from another when examining any one of these rings. Therefore, any error in one of these rings that may occur will result in an accompanying error in the other two rings, and a set of recommendations, the most important of which are It is necessary to prepare an intermediate account for tax refunds to facilitate tracking the refund amounts, their sources, and their relationship to the tax deposits account, and to include the annual financial statements with a statement showing the flow of tax refunds, detailed according to the refunding authorities.
subject: Paper research
  topic: section
subject: Tax
  topic: keywords
subject: Tax deposits
  topic: keywords
subject: Tax response
  topic: keywords
subject: Audit procedures
  topic: keywords
creator: Mays Qasim Ismail
creator: Assist. Prof. Dr. Nidal Raouf Ahmed
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-09-30
publication date: 2025-09-30
starting page: 66
ending page: 88
doi: 10.34093/0ffqpw51

The Impact of Accounting Disclosure on the Volatility of Iraqi Bank Stock Prices Listed on the Iraq Stock Exchange
type: item
description: The research aimed to determine the impact of accounting disclosure on the price volatility of a sample of Iraqi banks listed on the Iraq Stock Exchange. The main research problem was to determine the potential impact of accounting disclosure in reducing the risks of stock price volatility for banks listed on the Iraq Stock Exchange after a series of economic and geopolitical events experienced by the financial sector in general in Iraq. The research included 7 Iraqi banks that continued to disclose and trade during the period between 2018-2022. The research adopted the quantitative approach in analyzing the data of the study sample banks and reaching its results. The results showed that the level of accounting disclosure in the research sample banks was fairly good, and that they were exposed to different levels of volatility in stock prices, but generally tended towards negative fluctuations. The results also showed a correlation and influence between accounting disclosure and stock price volatility of the Iraqi banks in the research sample.
subject: Paper research
  topic: section
subject: Accounting Disclosure
  topic: keywords
subject: Financial Reports
  topic: keywords
subject: Stock Prices
  topic: keywords
subject: Iraq Stock Exchange
  topic: keywords
creator: Hussein Raheem Mohammed
creator: Assist. Prof. Dr. Dijla Abdul Hussein Abed
rights: Copyright (c) 2025 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-09-30
publication date: 2025-09-30
starting page: 46
ending page: 65
doi: 10.34093/w6mrz970