Vol. 17 No. 59 (2022): Journal of Accounting & Financial Studies

Paper research

• The effect of the relationship between the internal auditor and the external auditor on the Earnings quality in Iraqi companies listed in the Iraqi Stock Exchange

  م.د.وفاء حسين سلمان الحيدري

  1-15

  • PDF (Arabic)

• THE ROLE OF TAX IDENTIFICATION NUMBER IN TAX FRAUD PREVENTION APPLIED RESEARCH AT THE GENERAL TAX AUTHORITY IN IRAQ

  Noor H. Adel, أ.م.د.محمد عبدالله إبراهيم, أ.م.د.حمزة فائق وهيب

  16-34

  • PDF (Arabic)

• The role of Digital Transformation in improving the quality of the internal Auditing improvement

  أ.م.د. عبد الرحمن محمد رشوان, أ.م.د. هبة حمادة أبو عرب

  35-52

  • PDF (Arabic)

• The financial aid of the Central Bank of Iraq to the government and its reflection on indicators of banking stability/ Applied Research

  احمد كريم جمعه الجوعاني, م.د.هيثم عبدالخالق اسماعيل

  53-76

  • PDF (Arabic)

• Measuring the extent to which listed companies comply with sustainability accounting standards by improving performance and financial reporting to enhance confidence in financial statements بحث تطبيقي مقارن في عينة من الشركات العراقية والعربية

  م.م. محمد عبد الرسول جابر المعموري , أ.د.طلال محمد علي الججاوي

  77-91

  • PDF (Arabic)

• The impact of the cash flow statement indicators in market value change of the industrial firms listed on the Palestine Stock Exchange

  Sami N. M. Abushammala, Hani J U ElSwairki

  92-109

  • PDF (Arabic)

• The role of banking effort tests in the face of monetary credit risk and its impact on the profits and adequacy of the bank’s capital / a case study of Sumer Commercial Bank for the period from 2015 to 2020

  م.م. فاضل عباس داود

  110-124

  • PDF (Arabic)

• Adopting opportunity cost as a tool to increase tax revenue Applied research in the General Tax Authority - Companies Division

  Talal Abbas Azeez, Faiza Ibrahim Mahmood AL-Ghabban

  125-147

  • PDF (Arabic)

• The role of agricultural insurance in the prevention of financing risks in the form of slam "An Empirical Study on Shikan Insurance and Reinsurance Company

  أ.م.د.محمد فضل المولى عبد الوهاب حماد

  148-161

  • PDF (Arabic)

• The possibility of adopting strategic management accounting techniques to increase competitiveness Iraqi economic units in light of the variables of the contemporary business environment.

  ا.م. فائزة ابراهيم محمود الغبان, Thair Sabri Mahmoud

  162-184

  • PDF (Arabic)

• مقاربة في تحليل الآثار على متغيرات كلية مختارة An approach to analyzing the effects on selected total variables

  Zainab mohammad Rasheed, dr.pro.Hajeer A. Zaki

  185-199

  • pdf (Arabic)

• Using the target cost method to measure the costs of landing services at airports an applied research at Baghdad International Airport

  Thana’a Nasser Naif Ali, Prof. Dr. Fayhaa Abdullah yaqoob

  200-210

  • pdf (Arabic)

• Electronic insurance and its impact on health insurance procedures Research My application in the Iraqi insurance company

  Sumyah Ali Radha, dr. Qussay Abd Ulkhaalek Fahdil

  211-228

  • pdf (Arabic)

• Designing an activity-based ABC costing system for airport landing services Applied research at Baghdad International Airport

  Thana’a Nasser Naif Ali, Prof. Dr. Fayhaa Abdullah yaqoob

  229-242

  • pdf (Arabic)

• Financial Fraud and Corruption with Examples

  ZAINAB ARHEM LAZEM, Prof.Dr.MUHAMMET BEZİRCİ

  243-258

  • pdf