Vol. 19 No. 67 (2024): Journal of Accounting and Financial Studies

Published: 2024-06-30

Paper research

Influence of Applying IFRS 17 on Financial Reports An Exploratory Study of Iraqi Insurance Companies

Wael khudhir Shawkat, Asst. Prof. Tamima Alhasan

1-15
- PDF
Evaluating the principles of internal control according to the updated COSO framework of 2017 and its role in reducing insurance compensation applied research in the National Insurance Company

Mays Abdullah Awad, Dr. Caesar Ghazi Zaghir

16-36
- PDF (Arabic)
The impact of internal control on tax spending Applied research in the General Tax Authority

khitam Mahdi Ghadeeb, Asst. Prof. Dr. Wafa Hussein Al-Haidari

37-49
- PDF (Arabic)
Achieving tax justice by applying IFRS 8 Accounting policies and changes in accounting estimates and errors applied research for a sample of companies registered in the General Tax Authority

Haider Ibrahim Khamis Al-Taie, Asst. Prof. Dr. Wafaa Hussein Al-Haidari

50-66
- PDF (Arabic)
Applying the necessary professional care and skill standard (1200) for internal auditing and its impact on the external auditor’s procedures. دراسة استطلاعية في مديات تربية الكرخ /3 والرصافة /3

Ahmed Jabbar Ajel Alhadad, Asst. Prof. Dr. Ali Muhammad Thejeel Al-mamori

67-84
- PDF (Arabic)
The impact of standard costs on profitability industrial companies A case study in the Iraq industrial sector

Lect. Dr. Hameed ali saleh

85-98
- PDF (Arabic)
Corporate merger and their Impact in Financial Indicators and Stock Prices A case study in Baghdad Soft Drinks Company

Suror Faisal Ghazi, Asst. Prof. Dr. Ayad Taher Mohammed

99-133
- PDF (Arabic)
Disclosing the core topics of sustainability reports in the oil and gas sector in accordance with the Global Reporting Initiative (GRI-11) standards and their reflection on audit procedures (Applied Research)

Abdulkhaleq Issa Othman Al-Othaim, Prof. Dr. Amer Mohammed Salman Al-Janabi

134-157
- PDF (Arabic)
The impact of First-time Adoption of International Financial Reporting Standards in the audit procedures applied research for a sample of banks listed in the Iraq Stock Exchange

Mohammed Talibe Mohammed, Asst. Prof. Dr. Saad Salman Al-Moaini

158-176
- PDF (Arabic)
The role of the auditor in evaluating the risks of deposit insurance activity to reduce financial failure

Maysam Salah Aldeen Abdoulameer, Prof. Dr. Sabiha Barazan Farhood

177-191
- PDF (Arabic)
The Accounting Measurement on Agricultural Activities Based on Financial Reporting Standards

Mustafa Younus hameed

192-205
- PDF (Arabic)
The impact of First-time Adoption of International Financial Reporting Standards in the value Relevance applied research for a sample of banks listed in the Iraq Stock Exchange

Mohammed Talibe Mohammed, Asst. Prof. Dr. Saad Salman Al-Moaini

206-222
- PDF (Arabic)
Evaluating the quality of the auditor’s report on the financial statements in accordance with International Auditing Standards No. (701 and 705 applied research

Neamah Abdul Ameer Hammood, Asst. Prof. Dr. Wafaa Abdul Ameer Al-Dabbas

223-240
- PDF (Arabic)
The integrity and objectivity of internal auditing in accordance with international standards issued by (IIA) and its impact on the effectiveness of audit committees بحث تطبيقي في البنك المركزي العراقي

Aqeel Shamkhi Jebur, Asst. Prof. Dr. Ali Mohammed Thijeel

241-258
- PDF (Arabic)
Assessing the Impact of Integrated Control on Item Budgeting Performance A Case Study of the Finance and Auditing Departments at Baghdad University

Asst.Lect . Mustafa Abbas Fadel, Asst.Lect.Hiba Mahmood Mohammed Saeed, Asst.Lect .Ali Hussein Khudhair

259-271
- PDF
Measuring Competitiveness among Grain Crops Exporters in Iraq’s Imports Market

Amna Aqeel Majeed, Dr. Awf A. Alsaad

272-293
- PDF
The role of the internal audit function in assessing the risks of economic and social factors using the risk matrix Applied research in the General Land Transport Company

Ahmed H. Kadhim, Prof. Dr. Khawla Hussein Hamdan

294-313
- PDF (Arabic)
Enhancing the volume of bank deposits using financial soundness indicators applied research in a sample of banks listed on the Iraqi Stock Exchange from (2015-2022)

Mokhallad hamed ali sabhan, Prof. Dr. Fayhaa Abdulla Yaqoob

314-325
- PDF (Arabic)
research name Measuring intangible assets according to IAS 38 and IVS 210 and their impact on the value of the economic unit by application to Asiacell Communications

Mohammed Hayder Mohammed Shanshool, Prof. Dr. Bushra Najim Abdullah Al-Mashhadan

326-348
- PDF (Arabic)
The role of the adequacy of the owned capital in attracting bank deposits An applied study of a group of commercial banks listed in the Iraq Stock Exchange

Asst.Lect.Salam Idan Mrzooka, Asst. Lect. Mustafa Hassan Ali

349-361
- PDF (Arabic)
modified impact of governance on the relationship between electronic auditing and internal auditing tasks in commercial banks in Iraq

Asst.Lact.Luma mohammed mansoor-AL-Dulaimia

362-375
- PDF (Arabic)
The Effect of Board of Directors Characteristics in Integrated Reporting and its Reflection on Iraqi Economic Units Value

Asst. Lect. Sami Taha Yaseen, Prof. Dr. Abbas Hameed Yahya Altimemi

376-402
- PDF (Arabic)
THE ECONOMIC REVENUE OF ADOPTING THE INTEGRATED PEST MANAGEMENT PROGRAM FOR PALM TREES IN IRAQ KARBALA GOVERNORATE: AS A CASE STUDY

Mohammed J. Ali, Asst. Prof. Dr. Zuhal R. Kadhim

403-413
- PDF (Arabic)
The Impact of the Shingo Model for Operational Excellence on Quality Ambidexterity A Field Study in Strategic Arenas in Iraq

Abeer Asaad Dawood, Prof. Dr. Eythar Abdulhadi Alfeehan

414-428
- PDF (Arabic)
The role of internal audit in meeting the requirements of the International Financial Reporting Standard IFRS 17 for Iraqi insurance companies - reality and challenges

Doha Adel Abd ALwadood, Prof. Dr. Bushra Najem Abdullah Al- Mashhadani

429-446
- PDF (Arabic)
The role of a sustainable value chain in reducing production costs in the economic unit

Nesreen Saleh Mohammed, Prof. Dr. Abd Khalaf Abd AL- anabi

447-465
- PDF (Arabic)
Performance Evaluation of Specialized Banks Using Key Performance Indicators (KPIs) and Their Role in Achieving Their Objectives (Applied Research)

Solaiman Adel Ismail AL-Shaibi, Prof. Dr. Amer Mohammed Salman AL-Janabi

466-484
- PDF (Arabic)
An Economic Analysis of impact of the exchange rate on agricultural trade balance in Iraq for the period 2003-2022

Miqdad Jassim Abd, Prof. Dr Basim Hazem Al-Badri

485-495
- PDF
Auditing infrastructure projects and their role in achieving sustainable development goals

Kareem Hatem Mohsen Odeh, Prof. Dr. Amer Mohammed Salman AL-Janabi

496-516
- PDF (Arabic)
The effect of materiality (International Auditing Standard 320) in determining detection risks and their reflection on the quality of the audit process/ applied research

Haider Hassan Mirhussein al King Shahi, Asst. Prof. Dr. Wafa Hussein Al-Haidari

517-531
- PDF (Arabic)

Vol. 19 No. 67 (2024): Journal of Accounting and Financial Studies

Paper research

Influence of Applying IFRS 17 on Financial Reports An Exploratory Study of Iraqi Insurance Companies

Evaluating the principles of internal control according to the updated COSO framework of 2017 and its role in reducing insurance compensation applied research in the National Insurance Company

The impact of internal control on tax spending Applied research in the General Tax Authority

Achieving tax justice by applying IFRS 8 Accounting policies and changes in accounting estimates and errors applied research for a sample of companies registered in the General Tax Authority

Applying the necessary professional care and skill standard (1200) for internal auditing and its impact on the external auditor’s procedures. دراسة استطلاعية في مديات تربية الكرخ /3 والرصافة /3

The impact of standard costs on profitability industrial companies A case study in the Iraq industrial sector

Corporate merger and their Impact in Financial Indicators and Stock Prices A case study in Baghdad Soft Drinks Company

Disclosing the core topics of sustainability reports in the oil and gas sector in accordance with the Global Reporting Initiative (GRI-11) standards and their reflection on audit procedures (Applied Research)

The impact of First-time Adoption of International Financial Reporting Standards in the audit procedures applied research for a sample of banks listed in the Iraq Stock Exchange

The role of the auditor in evaluating the risks of deposit insurance activity to reduce financial failure

The Accounting Measurement on Agricultural Activities Based on Financial Reporting Standards

The impact of First-time Adoption of International Financial Reporting Standards in the value Relevance applied research for a sample of banks listed in the Iraq Stock Exchange

Evaluating the quality of the auditor’s report on the financial statements in accordance with International Auditing Standards No. (701 and 705 applied research

The integrity and objectivity of internal auditing in accordance with international standards issued by (IIA) and its impact on the effectiveness of audit committees بحث تطبيقي في البنك المركزي العراقي

Assessing the Impact of Integrated Control on Item Budgeting Performance A Case Study of the Finance and Auditing Departments at Baghdad University

Measuring Competitiveness among Grain Crops Exporters in Iraq’s Imports Market

The role of the internal audit function in assessing the risks of economic and social factors using the risk matrix Applied research in the General Land Transport Company

Enhancing the volume of bank deposits using financial soundness indicators applied research in a sample of banks listed on the Iraqi Stock Exchange from (2015-2022)

research name Measuring intangible assets according to IAS 38 and IVS 210 and their impact on the value of the economic unit by application to Asiacell Communications

The role of the adequacy of the owned capital in attracting bank deposits An applied study of a group of commercial banks listed in the Iraq Stock Exchange

modified impact of governance on the relationship between electronic auditing and internal auditing tasks in commercial banks in Iraq

The Effect of Board of Directors Characteristics in Integrated Reporting and its Reflection on Iraqi Economic Units Value

THE ECONOMIC REVENUE OF ADOPTING THE INTEGRATED PEST MANAGEMENT PROGRAM FOR PALM TREES IN IRAQ KARBALA GOVERNORATE: AS A CASE STUDY

The Impact of the Shingo Model for Operational Excellence on Quality Ambidexterity A Field Study in Strategic Arenas in Iraq

The role of internal audit in meeting the requirements of the International Financial Reporting Standard IFRS 17 for Iraqi insurance companies - reality and challenges

The role of a sustainable value chain in reducing production costs in the economic unit

Performance Evaluation of Specialized Banks Using Key Performance Indicators (KPIs) and Their Role in Achieving Their Objectives (Applied Research)

An Economic Analysis of impact of the exchange rate on agricultural trade balance in Iraq for the period 2003-2022

Auditing infrastructure projects and their role in achieving sustainable development goals

The effect of materiality (International Auditing Standard 320) in determining detection risks and their reflection on the quality of the audit process/ applied research

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Journal Info
Journal:Journal of Accounting and Financial Studies ( JAFS )ce Journal
Publisher: Post Graduate Institute for Accounting and Financial Studies – University of Baghdad
Journal of Accounting and Financial Studies is peer-reviewed and open access
Print ISSN: 1818-9431
Electronic ISSN: 2617-9849
Publishing Frequency: Quarterly
Launched Date: 2006