Vol. 18 No. 64 (2023)

Published: 2023-11-09

Paper research

The effect of cognitive sharing on strategic anxiety Analytical research into the Iraqi Airways Company

Adel Naima Obaid, Prof. Dr. Nasreen Jassim Mohammed

1-14
- PDF (Arabic)
The typical path of compliance control in the verification of tax revenues

Montasir Hamad Sheikhan, Dr. Hanaa Awad Hussein

15-29
- PDF (Arabic)
Evaluation of Investment Decisions in the health sector according to a strategic Case study in Amir al-Mu'minin Specialized Hospital Approach

Hussein Ali Hussein Al Tamimi, Prof. Dr. Hussein Jassim Falah

30-44
- PDF (Arabic)
Analysis of the tax pilot phase strategy and its impact on the tax price in Iraq

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

45-57
- PDF (Arabic)
Auditing the comprehensive electronic banking system to detect operational business risks (applied research)

Ali Mohammed Nayyef Al-Ahmedi, Asst. Prof. Dr. Ali Mohammed Thijeel Al-Mamouri

58-78
- 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, Asst. Prof. Dr. Ali Mohammed Thijeel Al-Mamouri

79-95
- PDF (Arabic)
Achieving the rule of tax justice\Adopting the application of the international standard IFRS 15 Applied research in the General Authority for Taxes - Companies Department

Abbas Qassem Mohammed Al-Shahmani, Asst. Prof. Dr. Nidal Raouf Ahmed

96-116
- PDF (Arabic)
The role of the tax examiner's procedures in increasing or decreasing tax revenue Applied research in the General Authority for Taxes

Ali Hadi Abdullah, Prof. Dr. Ali Abbas Karim Al-Khafaji

117-135
- PDF (Arabic)
The expansion of granting bank credit and its impact on the financial position of some Iraqi banks

Prof. Dr. Bassam Dib El-Hajjar, Firas Shukri Mahmood, Lect. Sahar Khaleel Ismael

136-152
- PDF (Arabic)
The reflection of environmental quality costs on the evaluation of environmental performance

Hadeel Hussein Ashuor, Asst. Prof. Dr. Bahaa Hussein Muhammad

153-171
- PDF (Arabic)
Using cleaner production costs to achieve sustainable competitive advantage

Maryam Neamah meteab, Dr. Khudair Majeed Allawi

172-185
- PDF (Arabic)
The impact of marketing tools on the legal liquidity index an applied research in the International Development Bank for Investment and Finance

Bahaa Ibrahim Rahma, Prof. Dr. Khawla H. Hamdan

186-203
- PDF (Arabic)
Diagnosing the reality of applying the operating requirement according to the international specification for the business continuity management system (ISO 22301:2019) applied research in the General Tax Authority

Rasha Kareem Jasim, Prof. Dr. Baydaa Sattar Lafta

204-218
- PDF (Arabic)
Determinants of Investment Allocations in the Agricultural Sector in Iraq : A Comparison Between the Method of least Squares Approach and the errror Correction Model

Tabe Khalaf Hassan, Asst. Prof. Dr. Aida Fawzi Ahmed

219-236
- PDF (Arabic)
The impact of long-term investment on bank profitability an applied research on a sample of Iraqi banks

Ahmed Hassan Zagir, Asst. Prof. Dr. Ali Mohammed Thijeel Al-Mamouri

237-256
- PDF (Arabic)
Activating Letter of credits under the Swift system in Iraq

Asst. lect. Husam Ali Kadhem

257-266
- PDF (Arabic)
A model of a proposed audit program to audit the strategies of municipal institutions and its impact on achieving sustainable development An applied research in the municipal institutions of Karbala Governorate

Abbas Ali Saleh Al-Yasiri, Asst. Prof. Dr. Wafaa Abdul-Amir Hassan Al-Dabbas

267-287
- PDF (Arabic)
A proposed program to audit the performance of the hotel sector under crises (Applied Research)

Nawar Bassim Majeed, Prof. Dr. Sabeha Barzan Farhod

288-302
- PDF (Arabic)
Tax Justice and its Effect in Tax Compliance

Ass. Lect. Muna Abdul Fattah Ahmed

303-319
- PDF (Arabic)
The effect of applying assurance engagements according to the international standard IASE (3402) in enhancing the auditing action

Sana Kabashi Hasmaut, Prof. Dr. Amer Muhammad Salman Al-Janabi

320-334
- PDF (Arabic)
A proposed model program to audit the contribution of municipal institutions to achieving the environmental dimension of sustainable development "applied research"

Abbas Ali Saleh Al-Yasiri, Asst. Prof. Dr. Wafaa Abdul-Amir Hassan Al-Dabbas

335-354
- PDF (Arabic)
Enhancing audit procedures in accordance with the international assurance standard through the implementation of a proposed program

Sana Kabashi Hasmaut, Prof. Dr. Amer Muhammad Salman Al-Janabi

355-373
- PDF (Arabic)
Cyber security technology and the reflection of its application on the quality of financial reports An exploratory study of a sample of internal and external auditors

Doaa Sarhan Abadi, Asst. Prof. Dr. Muhammad Hassan Khudair

374-390
- PDF (Arabic)
Performance Auditing Of Hotels Sector Under (Covid-19) And It’s Reflection On The Outcome Of Activity

Nawar Bassim Majeed, Prof. Dr. Sabeha Barzan Farhod

391-416
- PDF (Arabic)
The effect of operational efficiency on some financial indicators according to the CAMEL model of banking financial stability An applied research on a sample of Iraqi private banks for the period 2010-2020

Lect. Mustafa Hussein Hassan Tahar, Asst. Prof. Dr. Ayad Taher Mohammed

417-430
- PDF (Arabic)
The Extent of Applying Corporate Governance Requirements According to International Specification (ISO 26000:2010) in the National Insurance Company: A Research Application

SAFA DHAFER SALEM, Asst. Prof. Dr. Maha Sabah Ibrahim

431-441
- PDF (Arabic)
The use of green accounting information systems in the oil sector and its impact on reporting on sustainability - an applied study

Dalia A.AL-Amir Al Dulamy, Asst. Prof. Dr. Jenan A. AL-Abbas Al Dulamy

442-454
- PDF (Arabic)
Measuring the cost of consulting services under the traditional cost approach and the performance-based costing technique and its impact on achieving profits Applied research in the advisory office of Al-Khwarizmi College of Engineering - University of Baghdad

Qassem Jawad Kazem, Prof. Dr. Sabiha Barzan Al-Obaidi

455-475
- PDF (Arabic)
The effect of changing interest rates on net interest income and earnings per share in commercial banks

Lect. Dr. Muayad Mohammed Abd Eid

476-489
- PDF (Arabic)
Non-performing loans and their impact on the credit capacity of com

Dr. Hala Ayyed Hadi, Zainab Hamid Kateh, Rami Abbas Hameed

490-509
- pdf (Arabic)

Vol. 18 No. 64 (2023)

Paper research

The effect of cognitive sharing on strategic anxiety Analytical research into the Iraqi Airways Company

The typical path of compliance control in the verification of tax revenues

Evaluation of Investment Decisions in the health sector according to a strategic Case study in Amir al-Mu'minin Specialized Hospital Approach

Analysis of the tax pilot phase strategy and its impact on the tax price in Iraq

Auditing the comprehensive electronic banking system to detect operational business risks (applied research)

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

Achieving the rule of tax justice\Adopting the application of the international standard IFRS 15 Applied research in the General Authority for Taxes - Companies Department

The role of the tax examiner's procedures in increasing or decreasing tax revenue Applied research in the General Authority for Taxes

The expansion of granting bank credit and its impact on the financial position of some Iraqi banks

The reflection of environmental quality costs on the evaluation of environmental performance

Using cleaner production costs to achieve sustainable competitive advantage

The impact of marketing tools on the legal liquidity index an applied research in the International Development Bank for Investment and Finance

Diagnosing the reality of applying the operating requirement according to the international specification for the business continuity management system (ISO 22301:2019) applied research in the General Tax Authority

Determinants of Investment Allocations in the Agricultural Sector in Iraq : A Comparison Between the Method of least Squares Approach and the errror Correction Model

The impact of long-term investment on bank profitability an applied research on a sample of Iraqi banks

Activating Letter of credits under the Swift system in Iraq

A model of a proposed audit program to audit the strategies of municipal institutions and its impact on achieving sustainable development An applied research in the municipal institutions of Karbala Governorate

A proposed program to audit the performance of the hotel sector under crises (Applied Research)

Tax Justice and its Effect in Tax Compliance

The effect of applying assurance engagements according to the international standard IASE (3402) in enhancing the auditing action

A proposed model program to audit the contribution of municipal institutions to achieving the environmental dimension of sustainable development "applied research"

Enhancing audit procedures in accordance with the international assurance standard through the implementation of a proposed program

Cyber security technology and the reflection of its application on the quality of financial reports An exploratory study of a sample of internal and external auditors

Performance Auditing Of Hotels Sector Under (Covid-19) And It’s Reflection On The Outcome Of Activity

The effect of operational efficiency on some financial indicators according to the CAMEL model of banking financial stability An applied research on a sample of Iraqi private banks for the period 2010-2020

The Extent of Applying Corporate Governance Requirements According to International Specification (ISO 26000:2010) in the National Insurance Company: A Research Application

The use of green accounting information systems in the oil sector and its impact on reporting on sustainability - an applied study

Measuring the cost of consulting services under the traditional cost approach and the performance-based costing technique and its impact on achieving profits Applied research in the advisory office of Al-Khwarizmi College of Engineering - University of Baghdad

The effect of changing interest rates on net interest income and earnings per share in commercial banks

Non-performing loans and their impact on the credit capacity of com

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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