Journal of Accounting and Financial Studies ( JAFS )

About the Journal

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.

Current Issue

Vol. 20 No. 71 (2025): Vol. 20 No. 71 (2025): Journal of Accounting and Financial Studies

Published: 2025-06-30

Paper research

The impact and repercussions of corona pandemic (Covid-19) on the consumer behavior of families in Sulaymaniyah governorate (2019-2022) food, clothing, protective and health materials as a model

Dr. Ezat Sabir Esmaeel, Dr. Lava Aras Ibrahim

1-17
- pdf (Arabic)
Using Resource Consumption Accounting Technique in Hotel Service Pricing

Aqeel Dakhil Naeem, Assist. Prof. Dr. Hanan Abdullah Hasan

397-414
- Requires Subscription pdf (Arabic)
The extent of cooperation between providers of the combined assurance and its reflection on the quality of financial reports in Iraqi economic units

Mahmoud Qais Majeed Hajim, Assist. Prof. Dr. Dijla Abdul Hussein Abeda

18-51
- pdf (Arabic)
The role of strategic intelligence in achieving entrepreneurial sustainability, analytical research in the Baghdad Soft Drinks Company

Qaesar Khamis Saloumi, Prof. Dr. Fadheelah Salman Dawood

52-70
- pdf (Arabic)
The role of compliance auditing in reducing profit management for financial institutions

Aseel Qays Mahdi, Prof. Dr. Sabiha Barazan Farhood

71-91
- pdf (Arabic)
The Role of the External Auditor in Auditing Electronic Payment Operations An Applied Study in a Sample of Electronic Payment Companies Operating in Iraq

Rimah Aqeel Hadi, Assist. Prof. Dr. Mohammed Abdullah Ibrahim

92-108
- pdf (Arabic)
The role of servant leadership in reducing job bullying Analytical research in the General Company for Electrical and Electronic Industries

Hussein Saad Abbas, Prof. Dr. Atheer Abdullah Mohammed

109-126
- pdf (Arabic)
Audit procedures revenues according to revenue standards (IPSAS 9) and (IPSAS 23) in the General Authority of Customs

Ahmed Yousi Ahmed, Prof. Dr. Sabiha Barazan Farhood

127-143
- pdf (Arabic)
The Impact of Sustainability Standards on Reporting Human Capital and its Reflection on the Value of Iraqi private Banks listed on the Iraq Stock Exchange

Adheem Naeem Bachi, Assist. Prof. Dr. Safwan Qusay Abdel Halim

144-167
- pdf (Arabic)
The impact of using the ISO 14051 standard for material flow costing technology on the Iraqi market in order to provide environmentally friendly products

Sahar Qasem Thalij, Prof. Dr. Thair Sabree Mahmood

168-185
- pdf (Arabic)
Economic analysis of the factors affecting the agricultural domestic product in Iraq for the period (1990-2022)

Lecture. Assist. Tayba Khalaf Hassan, Assist. Prof. Dr. Ali Salah Shukr

186-203
- pdf (Arabic)
The role of emotional marketing dynamics in customer loyalty a field study in the General Company for Pharmaceutical Industries and Medical Supplies/ Samarra

Hamzah hasan kareem, Prof. Dr. Saadoon Hammood Chitheer

204-225
- pdf (Arabic)
Measuring the profitability efficiency of buffalo breeding projects in Iraq (Baghdad Governorate)

Fahad Salman Hamad, Assist. Prof. Dr. Zahra Hadi Mahmood

226-240
- pdf (Arabic)
Empowering Leadership and Its Impact on Sustainable Performance Mediated by Intellectual Capital Analytical research in the General Secretariat of the Council of Ministers

Lecture. Assist. Walaa Tariq Jassim, Lecture. Assist. Ali Abdulraheem Frayyeh

241-257
- pdf (Arabic)
Evaluation of the reality of the whistleblowing system on the quality of internal auditing a case study in the General Company of Ur

Khadija Naji Farhan, Prof. Dr. Asmaa Mahdi Hussein Al-Hashimi

258-274
- pdf (Arabic)
The Regulation of Virtual Cryptocurrency Trading vs. Complete Ban A Comparative Analysis and the Impact of Financial Oversight

Assist. Prof. Dr. Eslam Fakher, Assist. Prof. Dr. Sara Mohammadi, Majed Mahmood Dawood

275-294
- pdf (Arabic)
The impact of the level of disclosure of artificial intelligence systems on financial performance indicators an applied study in a sample of commercial banks registered in the Iraq Stock Exchange for the period 2018-2023

Assist. Lect. Ayad Jumaah Khalaf, Lect. Dr. Mustafa Abdulqader Suwaid, Assist. Lect. Adel Muwaffaq Kazim

295-307
- pdf (Arabic)
Agile management and its Role in Achieving Sustainable Performance A Case Study of the Cordoba Bridge Project in Baghdad

Nabaa Mohammed Shareef, Assist. Prof. Dr. Aws Hatem Mahmoud

308-319
- pdf (Arabic)
The impact of electronic waste recycling on industrial product costs

Zahraa Jabbar Halhoul Al-Saadi, Assist. prof. Fayza Ibrahim Mahmoud Al-Ghabban

320-331
- pdf (Arabic)
An econometric study of some macroeconomic indicators on inflation in Iraq for the period (2004 - 2023)

Assist. Prof. Dr. Khamy Nasir Rasheed, Assist. Lecture. Baderkhan Ismail ALMzori

332-352
- pdf (Arabic)
The role of marketing intelligence elements in the holistce Marketing in the company an applied study in the National Insurance Company

Mohannad Abdul Halim Abbas, Asst. Prof. Faiza Abdul Karim Mohammad

353-375
- pdf (Arabic)
The Evolution of the Banking Sector and its Impact on Economic Growth A Case Study of Iraq (2008-2022)

Assist. Prof. Dr. Ali H. N. BniLam

376-381
- pdf
The role of the reports of the Federal Financial Supervision Bureau in addressing tax evasion in mixed companies applied research in the General Tax Author it

Aya Rasheed Sallomy, Prof. Dr. Ali Abass Karem

382-396
- pdf (Arabic)

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Journal of Accounting and Financial Studies ( JAFS )

About the Journal

Current Issue

Paper research

The impact and repercussions of corona pandemic (Covid-19) on the consumer behavior of families in Sulaymaniyah governorate (2019-2022) food, clothing, protective and health materials as a model

Using Resource Consumption Accounting Technique in Hotel Service Pricing

The extent of cooperation between providers of the combined assurance and its reflection on the quality of financial reports in Iraqi economic units

The role of strategic intelligence in achieving entrepreneurial sustainability, analytical research in the Baghdad Soft Drinks Company

The role of compliance auditing in reducing profit management for financial institutions

The Role of the External Auditor in Auditing Electronic Payment Operations An Applied Study in a Sample of Electronic Payment Companies Operating in Iraq

The role of servant leadership in reducing job bullying Analytical research in the General Company for Electrical and Electronic Industries

Audit procedures revenues according to revenue standards (IPSAS 9) and (IPSAS 23) in the General Authority of Customs

The Impact of Sustainability Standards on Reporting Human Capital and its Reflection on the Value of Iraqi private Banks listed on the Iraq Stock Exchange

The impact of using the ISO 14051 standard for material flow costing technology on the Iraqi market in order to provide environmentally friendly products

Economic analysis of the factors affecting the agricultural domestic product in Iraq for the period (1990-2022)

The role of emotional marketing dynamics in customer loyalty a field study in the General Company for Pharmaceutical Industries and Medical Supplies/ Samarra

Measuring the profitability efficiency of buffalo breeding projects in Iraq (Baghdad Governorate)

Empowering Leadership and Its Impact on Sustainable Performance Mediated by Intellectual Capital Analytical research in the General Secretariat of the Council of Ministers

Evaluation of the reality of the whistleblowing system on the quality of internal auditing a case study in the General Company of Ur

The Regulation of Virtual Cryptocurrency Trading vs. Complete Ban A Comparative Analysis and the Impact of Financial Oversight

The impact of the level of disclosure of artificial intelligence systems on financial performance indicators an applied study in a sample of commercial banks registered in the Iraq Stock Exchange for the period 2018-2023

Agile management and its Role in Achieving Sustainable Performance A Case Study of the Cordoba Bridge Project in Baghdad

The impact of electronic waste recycling on industrial product costs

An econometric study of some macroeconomic indicators on inflation in Iraq for the period (2004 - 2023)

The role of marketing intelligence elements in the holistce Marketing in the company an applied study in the National Insurance Company

The Evolution of the Banking Sector and its Impact on Economic Growth A Case Study of Iraq (2008-2022)

The role of the reports of the Federal Financial Supervision Bureau in addressing tax evasion in mixed companies applied research in the General Tax Author it

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