Vol. 17 No. 61 (2022): Journal of Accounting & Financial Studies

Paper research

• The initiative of the Central Bank of Iraq and its impact on some banking activities provided by private Islamic banks

  Basem Salumi Hamad Jiyad, Emad Rasan Hassan

  1-15

  • pdf (Arabic)

• The initiative of the Central Bank of Iraq and its impact on some banking activities provided by specialized banks

  Basem Salumi Hamad Jiyad, Emad Rasan Hassan

  16-36

  • pdf (Arabic)

• The role of auditing in analyzing the relationship between the governance of investment policy and the cost of debt and its reflection on the continuity of the institution (بحث تطبيقي في عينة من الشركات المدرجة في سوق العراق للأوراق المالية)

  Shamim jamil hussain, Prof. Dr. Fayhaa Abdullah Yaqoob

  37-51

  • pdf (Arabic)

• Ambidexteritg leadership behaviors in organizational excellence Comparative applied research in the two public companies, Al-Zawraa and the electrical and electronic industries

  كاظم هاني هاشم, أ.د فضيلة سلمان داود

  52-68

  • pdf (Arabic)

• The role of service quality in tax compliance

  Thaer adnan khudhair, Assistant Professor Dr.Maha sbaah abraheim

  69-79

  • pdf (Arabic)

• Localization of employee salaries and its impact on the deposits banks (a sample of Iraqi private banks)

  Nawal hamed talip, Prof.Dr. Hanan abdulah hasan

  80-93

  • pdf (Arabic)

• The relationship of salary localization and the growth of bank deposits (applied research for a sample of private banks)

  Nawal hamed talip, Prof.Dr. Hanan abdulah hasan

  94-107

  • pdf (Arabic)

• The effect of government investment spending on tax revenue in Iraq from( 2008 – 2020) Applied research in The General Authority for Taxes.

  Mazin Saad Jasim, Assistant Professor Dr. Saad Salman Awad

  108-119

  • pdf (Arabic)

• The possibility of adopting a market approach to measure the fair value of biological assets in Iraq (Applied study in Middle East Fish Production and Marketing Company)

  Yahya Radhi Saleh, أ.م.د احمد سعد جاري

  120-135

  • pdf (Arabic)

• Measuring the tax gap resulting from the application of the direct deduction method and its reflection on the financial objective of the tax Applied research in the General Directorate of education in Diyala

  modhir Abdul hadei, DR.PRO.Sabeha barzan farhood

  136-151

  • pdf (Arabic)

• The Impact of Creative Accounting Practices on the Reliability of Financial Statements Applied Research in the National General Insurance Company

  Fatin Hassan Ali, Prof. Dr. Ali Abbas Kareem

  152-167

  • pdf (Arabic)

• The extent to which the Iraqi environment responds to the requirements of IAS 12 in determining income tax بحث تطبيقي في الهيئة العامة للضرائب/ قسم الشركات

  Shaima Ahmed Suleiman, DR.PRO.Amer Mohammed Salman

  168-183

  • pdf (Arabic)

• The strategic vision and its impact on the growth strategy of insurance companies Applied research in the Iraqi General Insurance Company

  Wafa Abdullah Jassim Mohammed, Assistant professor Dr. Maha sabah lbrahim Mohamad

  184-197

  • pdf (Arabic)

• open-source enterprise resource planning system Odoo roll in rationalizing the costs of the Ishtar Sheraton Hotel/ applied research

  Abdullah Mohammed Kasim, Assistant Professor Faiza Ibrahim Al-Ghabban

  198-212

  • pdf (Arabic)

• The effect of value stream costs in rationalizing quality costs applied research in taji mill

  Abbas kamel kareem, Dr. Saad Salman Al-Maaini

  213-232

  • pdf (Arabic)

• The Extent of auditors' commitment to the quality control system according to the Iraqi Audit guide / 7 A field study of a sample of auditors of the second district audit office In the The Federal Financial Supervision Board

  Mamoon Ali Talib

  233-246

  • pdf (Arabic)

• A proposed form for the Combined Assurance report and its impact In achieving sustainable development in the Iraqi economic units

  Razaq Hussein Al-Shafaay, Dr. Bushra Fadhil Al-Taie

  247-260

  • pdf (Arabic)

• Requirements for shifting from item budgets to program and performance budgets in Palestinian government institutions An applied study on the Ministry of Health in the Gaza Strip

  د. سائد نبيل سليم غياضة, د. حسن موسى عيسى عبدالله

  261-282

  • pdf (Arabic)

• Quality of work life and its impact on Organizational Prosperity Analytical research in the Anbar Health Department

  Karim Nadhim Mansour, Dr. Alyaa Jassim Mohammed

  283-304

  • pdf (Arabic)

• The impact of bank financing on the gross domestic product in Iraq an empirical study

  Omer amen marzooq, Hazem S ELbenni

  305-325

  • pdf (Arabic)

• The reflection of the application of the International Accounting Standard No. 21 IAS on the tax Collection Applied- research in the General Authority for Tax

  Samir Mezher Hassan, Assist. Prof. Dr. Nidal Raouf Ahmed

  326-337

  • pdf (Arabic)

• The possibility of applying a proposed guide for social accounting audit procedures in a sample of formations in a sample of the formations of the Ministry of Labor and Social Affairs

  Ghufran Saleh Muslem, Prof.Dr. Amer Aljanabi

  338-357

  • pdf (Arabic)

• The impact of liabilities management on achieving bank profitability Applied research in a sample of Iraqi private commercial banks

  Ali Sadi MohammedSalih Al-Sadi, Dr.Ali Mohammed Thijeel Al- Mamouri

  358-368

  • pdf (Arabic)

• The effectiveness of the electronic platform for letters of guarantee in reducing the risks of letters of guarantee Applied research

  أسيل جمال صبيح الفضلي, Dr.Ali Mohammed Thijeel Al- Mamouri

  369-397

  • pdf (Arabic)

• Administrative expenses and their impact on the profitability of insurance companies applied research in insurance companies

  Baraa Hamoudi Hoyer, Assistant Processor Dr. Hanan Abdullah Hassan

  398-409

  • pdf (Arabic)

• The role of the merger of banking companies in strengthening the supervisory role in the Central Bank of Iraq

  Shaima Issa Abbas, Assistant Processor Dr. Hanan Abdullah Hassan

  410-419

  • pdf (Arabic)

• The impact of credit concentration risks on bank profitability an applied research on a sample of Iraqi private commercial banks

  Neam Ali Salih, Prof.Dr. Khawla H. Hamdan

  420-435

  • pdf (Arabic)

• The Impact of Joint Auditing Approach on Audit Performance Costs Field Analysis in the Saudi Business Environment

  أ.م.د متولي السيد متولي عيطة

  436-450

  • pdf (Arabic)

• Loan guarantee institutions and their role in securing repayment

  Hadaa A. Zeidan, Prof.Dr. Faiha Yaqoub Abdullah

  451-462

  • pdf (Arabic)

• The Role of a Work Environment in the Insurance Industry Applied Research in the National Insurance Company

  Muhannad Nihad Sadiq, Assist. Prof. Dr. Nidal Raouf Ahmed

  463-474

  • pdf (Arabic)

• The Role of a Work Environment in the Insurance Industry Applied Research in the National Insurance Company

  Muhannad Nihad Sadiq, Assist. Prof. Dr. Nidal Raouf Ahmed

  475-490

  • pdf (Arabic)

• The cost of marine insurance and its impact on the profitability of insurance companies applied research in insurance companies

  Baraa Hamoudi Hoyer, Assistant Processor Dr. Hanan Abdullah Hassan Rabie

  475-490

  • pdf (Arabic)

• Evaluation of the reality of letters of guarantee in light of the application of the electronic platform in the Iraqi environment: (An Applied research)

  أسيل جمال صبيح الفضلي, أ.م.د علي محمد ثجيل المعموري

  505-523

  • pdf (Arabic)

• Loan guarantee institutions and their role in protecting the rights of investors and depositors (Applied research on a sample of Iraqi private banks)

  Hada Abdel Reda Zeidan, Prof.Dr. Faiha Yaqoub Abdullah

  524-534

  • pdf (Arabic)

• A proposed model for the actuarial work audit program in accordance with the principles of the international labor organization and the international social security association in department retirement social security for workers Applied research

  Hiba Abdul Fattah Ali, Prof. Dr. Sebeha Barzan Farhoud

  535-557

  • pdf (Arabic)

• The possibility of applying the PATROL model to assess financial performance in Iraqi banks

  Dr. Amina Abdal-elah Halbos

  558-572

  • pdf

• The IMPACT of SOCIAL ACCOUNTING on The AUDITOR’S REPORT ACCORDING to INTOSAI STANDARDS: A STUDY OF EMPLOYEES' PERCEPTIONS FEDERAL BOARD of SUPERVISORY AUDIT IN IRAQ

  Ghufran Saleh Muslem, Prof. Dr. Amer Aljanabi

  573-584

  • pdf