Vol. 18 No. 63 (2023): Journal of Accounting & Financial Studies

Paper research

• The effect of progressive income tax on inflation in Iraq for the period from 1995 to 2020 applied research

  Aseel Fareed Hammood, Prof. Dr. Sabeha Barzan

  1-17

  • pdf (Arabic)

• Compliance auditing according to the INTOSAI standards and its effect on the quality of audit reports applied research

  Muhanad Ismail Ibrahim, Ass. Prof. Dr. Saad Salman Al-Maini

  18-27

  • pdf (Arabic)

• The impact of the practice of professional doubt on the quality of the auditor's performance in Iraq بحث استطلاعي

  Ghufran Alaa Jabbar Al- Khazraji, Dr.Abbas Hamid Yahya Al-Tamimi

  28-40

  • pdf (Arabic)

• The role of big data analytics in measuring and analyzing the quality costs of economic units applied research in the Iraqi company for seed production

  Ahmed Waheed Hadi, Ph Dr. Amal Abdel Hussein Kahit, Prof. Dr. Fadel Abdul Abbas Al-Abedi

  41-58

  • pdf (Arabic)

• The Role of Participatory Budgeting in Improving Performance in light of Covid 19

  Asistant Professor. Amal Abdulhussain Kuhait, Asistant lecturer Shehlaa Neamah Annon, Asistant Professor . Abbas Alwan Sharef

  59-67

  • pdf (Arabic)

• Digital transformation technology in the insurance service in the National Insurance Company and the Iraqi General Insurance Company applied research

  Nawwar kazem kareem, Dr.khulood Hadi Abboud

  68-88

  • pdf (Arabic)

• The effect of applying resource consumption accounting technology on rationalizing pricing decisions in economic units

  Aseel Ayad Jamal Al-Hasani, Ass. Prof Wafaa Abdel-Amir Al-Dabbas

  89-107

  • pdf (Arabic)

• The role of forensic accounting in resolving banking disputes an applied research on a sample of private banks listed in the Iraq Stock Exchange

  Duaa Ghazi Halub, Assist . Prof .Dr. Wafaa Hussein Salman Al-Haidari

  108-127

  • pdf (Arabic)

• The Impact of the Real Estate Tax in Maximizing Tax Revenues applied research

  Montasir Hamad Sheikhan, Dr. Hanaa Awad Hussein

  128-144

  • pdf (Arabic)

• Analyzing impact of competitive dimensions on the efficiency of e-learning دراسه استطلاعيه

  Dr . yousef . d . yousef1, Dr . abdulqader . N . tayyh2, Dr . khder . b . fraih3

  145-158

  • pdf (Arabic)

• The effect of applying the target costing technique on rationalizing pricing decisions in economic units

  Aseel Ayad Jamal Al-Hasani, Ass.prof. Wafaa Abdel-Amir Al-Dabbas

  159-179

  • pdf (Arabic)

• The role of accounting disclosure in granting bank financing A field study ona sample of banks operating in the state of Gezira 2022 AD (دراسة ميدانية على عينة من المصارف العاملة في ولاية الجزيرة 2022م)

  Dr .Muhammad Fadl Mawla Abdel Wahhab Hammad

  180-194

  • pdf (Arabic)

• The role of forensic accounting in banking stability An applied research on a sample of Iraqi private banks listed on the Iraq Stock Exchange

  Duaa Ghazi Halub, Dr.Wafaa Hussein Salman Al-Haidari.

  195-208

  • pdf (Arabic)

• Auditing the performance of the structural capital according to standards of e-learning and its reflection on the performance of universities applied research

  Karima Jabber Issa, Prof.Dr.Sabiha Barzan Farhoud

  209-229

  • pdf (Arabic)

• The role of insurance policy in facing banking risks

  Qasim Jawad Kathm, Saad Jasem Mohmamed

  230-250

  • pdf (Arabic)

• Judicial Accounting and its impact on the outcome of the activity of the Iraqi General Insurance Company applied research

  Ola thaeer kamell almashhadany, Assist . Prof .Dr. Wafaa Hussein Salman Al-Haidari

  251-264

  • pdf (Arabic)

• The market value between the two dilemmas of profit distribution and retention an analytical study in the Iraqi stock market

  Teacher dr. Haider Adnan Ghannawi, Teacher. Nibras Muhammad Abbas

  265-276

  • pdf (Arabic)

• Reducing activity costs under Resource Consumption Accounting An Applied Research in the MidlandRefineriesCompany-Al Daura Refine

  Husham Dawood Salman, Assistant Professor Faiza Ibrahim Al-Ghabban

  277-290

  • pdf (Arabic)

• The impact of financing structure on bank profits Applied research on a sample of commercial banks listed in the Iraq Stock Exchange for the period (2011-2020)

  Rana Ismail Khudair, Assist . Prof .Dr. Wafaa Hussein Salman Al-Haidari

  291-305

  • pdf (Arabic)

• The role of forensic accounting in winning compensation claims and its impact on the profits of the National Insurance Company applied research

  Ola thaeer kamell almashhadany, Assist . Prof .Dr. Wafaa Hussein Salman Al-Haidari

  306-324

  • pdf (Arabic)

• The role of e-learning standards in auditing in auditing the performance of customer capita applied research

  Prof.Dr.Sabiha Barzan Farhoud, Prof.Dr.Sabiha Barzan Farhoud

  325-338

  • pdf (Arabic)

• The role of the international auditing standard IAS 540 "Auditing accounting estimates and related disclosures" in limiting income smoothing practices in the financial statements (from the point of view of Iraqi auditors)

  Jamal Noori Dahham Al-Halbousi

  339-350

  • pdf (Arabic)

• The impact of the financing structure on investment decisions Applied research in a sample of commercial banks listed in the Iraq Stock Exchange for the period (2011-2020)

  Rana Ismail Khudair, Dr.Wafaa Hussein Salman Al-Haidari

  351-370

  • pdf (Arabic)

• The impact of crisis management in achieving banking liquidity applied research in a sample of Iraqi private banks

  Doaa Saad Jasim, Prof.Dr.Fayhaa Abdullah Yaqoop

  371-381

  • pdf (Arabic)

• Analysis of the tax policy strategy and its impact on the technical regulation of taxes (tax price)

  Reiam Tariq Khalaf, Assist. Prof.Faiza Ibrahim Mahmood Al-Ghabban

  382-394

  • pdf (Arabic)

• Form that is a Proposed of Procedures for Auditing the Technical Reserves of General Insurances Branches in the Insurance Activity applied research

  Ahmed Emad Ali Al-Salihi, Prof. Dr. Amer Mohammed Salman Al-Janabi

  395-413

  • pdf (Arabic)

• A proposed audit program for a comprehensive electronic banking system based on business risks applied research

  Ali Mohaamed Nayyef Al-Ahmedi, Assistant. Prof. Dr. Ali Mohammed Thijeel AL-Mamouri

  414-430

  • pdf (Arabic)

• Audit of accounting disclosure for potential liabilities and contingent obligations In light of the Corona pandemic and its reflection on the auditor's opinion . Applied research in the National Insurance Company

  Ammar A.A. Al.Shamma, Associate prof. : Ali Mohammed Thijeel Al-mamouri

  431-441

  • pdf (Arabic)

• Auditing the technical reserves of the aircraft body insurance branch and its reflection on the fairness of the financial statements applied research in the National Insurance Company

  Ahmed Emad Ali Al-Salihi, Prof. Dr. Amer Mohammed Salman Al-Janabi

  442-462

  • pdf (Arabic)

• The Impact of Strategic Management Accounting Techniques on the Reliability of Financial Statements: The Impact of Strategic Management Accounting Techniques on the Reliability of Financial Statements:

  Dr. Issam M.A. Al Taweel

  463-483

  • pdf (Arabic)

• Religious Tourism and its Role In increasing Tax Revenues An Applied research in the General Commission of Taxes

  Mahmood Mohammed Chalabi Al-Ramah, Asst. Prof. Iman Hussein Dawood Al-Share

  484-498

  • pdf (Arabic)

• A proposed Framework to Impose a Religious Tourism Tax to Increase Tax Revenues An Applied Research in the General Commission of Taxes

  Mahmood Mohammed Chalabi Al-Ramah, Asst. Prof. Iman Hussein Dawood Al-Share

  499-515

  • pdf (Arabic)

• The Effectiveness of Fiscal Policy during the Financial Crisis in Malaysia From an Administrative Perspective

  lecturer.Dr. Ali Shakir Mahmood

  516-532

  • pdf