Vol. 19 No. 69 (2024): Journal of Accounting and Financial Studies

Paper research

• Auditing the electronic accounting information system to meet the requirements of the COBIT 2019 framework Applied research in the Ministry of Education / General Directorate of Education, Baghdad, Karkh - Third

  Amna Abbas Odeh, Prof. Dr. Khawla Hussein Hamdan

  1-16

  • pdf (Arabic)

• The role of compliance with smart data standards in improving audit quality (applied research)

  Hussein Kareem Ibrahim, Asst.Prof.Dr. Ali Muhammad Thajil Al-Mamouri

  17-36

  • pdf (Arabic)

• The carbon footprint of wheat and rice crops in Iraq for the period (2003-2022)

  Lina Kadhim Sfayyih, Lect. Dr. Ali Salah Shukr

  37-49

  • pdf (Arabic)

• The impact of green accounting on investors' decisions: An exploratory study of a sample of workers in some economic units listed on the Iraq Stock Exchange

  Adel Abdallah Ghali, Lect. Dr. Nada kaki bira

  50-65

  • pdf (Arabic)

• Financial Evaluation of the Efficiency of Performance of Conservation Agriculture and Food Security Enhancement Projects Using the Balanced Scorecard in Iraq for the Season 2022-2023. دراسة استطلاعية لعينة من العاملين في بعض الوحدات الاقتصادية المدرجة في سوق العراق للأوراق المالية

  Noor Sabah Noori, Prof.Dr. Basim Hazim AL-Badri, Dr. Mohammed. Khaled Farhan

  66-80

  • pdf (Arabic)

• Financial evaluation of intensive farming (SRI) method and forecasting farmers' adoption of this method دراسة استطلاعية لعينة من العاملين في بعض الوحدات الاقتصادية المدرجة في سوق العراق للأوراق المالية

  Amenah Muhammed Kery, Assit. Prof. Dhurgham Salman Barbaz, Bilal Najah Jaber

  81-102

  • pdf (Arabic)

• The impact of using the Kidda model in evaluating the ability of banks to anticipate the future according to the international assurance engagement standard 3400 دراسة استطلاعية لعينة من العاملين في بعض الوحدات الاقتصادية المدرجة في سوق العراق للأوراق المالية

  Ahmed Raheem Jebur Abboud, Asst. Prof. Dr. Ali Mohammed Thijeel AL-Mamouri

  103-115

  • pdf (Arabic)

• The impact of core capabilities on strategic recovery A field study in the Iraqi Ministry of Electricity

  Adnan Hashim Atshan Al-Khafaji, Asst. Prof. Dr. Sarah Ali Saeed Al-Ameri

  116-136

  • pdf (Arabic)

• Green value engineering Measuring cost for achieving sustainable competitive دراسة استطلاعية لعينة من العاملين في بعض الوحدات الاقتصادية المدرجة في سوق العراق للأوراق المالية

  Mustafa Saeed Hasan, Prof. Dr. Manal Jabbar Sorour

  137-155

  • pdf (Arabic)

• The role of auditing marketing activities in reducing black marketing دراسة استطلاعية لعينة من العاملين في بعض الوحدات الاقتصادية المدرجة في سوق العراق للأوراق المالية

  Faten Jassim Tohme, Asst. prof. Dr. Wafa Abdul Amir Hassan

  156-173

  • pdf (Arabic)

• The Impact of Implementing the Extended Business Reporting Language (XBRL) on the Effectiveness of the Audit Role of the Banking Supervision Department دراسة استطلاعية لعينة من العاملين في بعض الوحدات الاقتصادية المدرجة في سوق العراق للأوراق المالية

  Ahmed Abbas Ahmed, Asst.Prof. Dr. Wafaa Hussain Al-Haidari

  174-192

  • pdf (Arabic)

• The Role of Internal Audit in Reducing the Risks of The Automated Clearing House (ACH) In Iraqi Banks دراسة استطلاعية لعينة من العاملين في بعض الوحدات الاقتصادية المدرجة في سوق العراق للأوراق المالية

  ThualFaqar Ali Muhaibas Hassan, Asst.Prof.Dr.Abbas Fadhil Abd ALameer Al-Ogaili

  193-222

  • pdf (Arabic)

• The effect of sensing ability In perceived value to customer applied research in Iraqi private colleges

  Asst.Lect. Ahmed Abbas Ali, Prof. Dr. Saadoun Hammoud Jatheer

  223-235

  • pdf (Arabic)

• The impact of the value of external audit within the framework of situational factors on the appropriateness of the value of accounting information in the Iraqi environment دراسة استطلاعية لعينة من العاملين في بعض الوحدات الاقتصادية المدرجة في سوق العراق للأوراق المالية

  Rabab adnan Al-rubaye, Asst. Prof. Dr. Sallama Ibrahim Ali

  236-263

  • pdf (Arabic)

• Using Target Cost Technology to Reduce Airline Passenger Transport Costs دراسة استطلاعية لعينة من العاملين في بعض الوحدات الاقتصادية المدرجة في سوق العراق للأوراق المالية

  Sarmad Abbas Nasser Al-Jubouri, Prof. Dr. Thair S. Al ghban

  264-278

  • pdf (Arabic)

• The role of government disclosure of carbon emissions in including environmental allocations in the federal budget

  Asst. Lect. Ahmed Sweileh Tarkh, Asst. Prof. Dr. Mohamed Abdullah Ibrahim

  279-294

  • pdf (Arabic)

• Reducing the costs of producing electrical energy using solid waste دراسة استطلاعية لعينة من العاملين في بعض الوحدات الاقتصادية المدرجة في سوق العراق للأوراق المالية

  Zeinab Jabbar HalhoulAl-Saadi, Asst. Prof. Fayza Ibrahim Mahmoud Al-Ghabban

  295-305

  • pdf (Arabic)

• Energy management system requirements according to International Standards lSO-50001:2018 A case study in the General Electricity Distribution Company

  Montaser Muhammad Nouri Hamid, Asst. Prof. Dr. Suha Jamal Mawlood Al-Barzanji

  306-322

  • pdf (Arabic)

• The impact of revaluing oil and gas pipelines according to international financial reporting standards on the income statement تطبيق على شركة خطوط الانابيب النفطية في العراق

  Ahmed Majed Khudhur, Prof. Dr. Kawla Hussein Hamdan

  323-343

  • pdf (Arabic)

• The role of proactive leadership in enhancing organizational culture and employee commitment دراسة في المصرف الأهلي العراقي

  Asst. Lect. hayder hassan kadhim

  344-359

  • pdf (Arabic)

• The impact of information technology on entrepreneurial performance Analytical research on a sample of directors of the General Company for Electronic Systems

  Sarab Jawad Mohammed Al-Obaidi, Prof. Dr. Fadheelah Salman Dawood

  360-377

  • pdf (Arabic)

• The effect of Marketing Quality Management on the customer’s mental position exploratory research of a sample of private Iraqi banks

  Fadi Riad Behnam, Asst. Prof. Dr. Suha Jamal Maolood

  378-398

  • pdf (Arabic)

• Strategies Used by Auditors to Negotiate Accounting Estimates and Impact the Quality of Professional Work

  Mohammed Salim Sabty, Asst. Prof. Dr. Bushra Fadhil Khudhair Al-Taie

  399-413

  • pdf (Arabic)

• The reflection of diversifying the loan portfolio on financial performance Analytical research for a sample of banks listed on the Iraq Stock Exchange

  Haider Abdul Redha Abbas Al-Lami, Asst. Prof. Dr. Hanadi Seqar Makttoof

  414-436

  • pdf (Arabic)

• The impact of the reconciliation settlement and its impact on the tax proceeds applied research at the General Tax Authority

  Haider Abbass Fadhil, Asst. Prof. Eman Hussein Daoud

  437-453

  • pdf (Arabic)

• The effect of magnetic marketing dimensions on company performance applied research in the Iraqi General Insurance Company

  Zainab Rafid Hamid, Asst. Prof. Dr. Maha Sabah Ibrahim

  454-468

  • pdf (Arabic)

• Analysis of the role of applying electronic payment methods in enhancing banking returns case study for the International Development Bank for the period (2018-2023)

  Lect. Fadhil Abbas Dawood

  469-479

  • pdf (Arabic)

• Proposed audit procedures for auditing IAS No (ias26) Accounting and reporting for retirement benefit plans

  Asal Ibrahim Mohamed, Prof. Dr. Fayhaa Abdullah Yaqoub

  480-491

  • pdf (Arabic)

• Employing target costing technology under the adoption of cleaner production to reduce cost المحاسبة والتقرير عن خطط منافع التقاعد

  Karar Abdalkareem Abdalkadum Ali, Prof. Dr. Fayhaa Abdullah yaaqoub

  492-509

  • pdf (Arabic)

• The Impact of Digital Transformation on Banking Financial Performance an analytical study in the banking sector

  Ehsan Sadeq Rashıd Al Shammarı, Prof. Dr. Naji Mohamed jammal

  510-523

  • pdf (Arabic)