Vol. 20 No. خاص (2025): The Fifth Scientific Conference for Graduate Student (The Role of Scientific Research in Achieving SDGs between the Challenges of Reality and the Aspirations of the Future)

Paper research

• Reflection of practices of compliance auditing on the quality of accounting information disclosed in the financial statements

  Haneen S. Fahem, Assist. prof. Dr. Ali Q. AL-obaidi

  1-20

  • pdf (Arabic)

• The Adoption of International Financial Reporting Standard (IFRS 6) in Iraqi Oil Exploration Companies and Its Role in Enhancing the Informational Content of Financial Statements

  Maher Yaqoub Majeed, Assist. prof. Dr. Ahmed Saad Jari Al-Asadi

  21-41

  • pdf (Arabic)

• Performance Assessment of Iraq's Economy on the ease of doing business index comparative study with KSA and UAE for 2004 – 2021

  Ahmed Rafea Naji, Prof. Dr. Emad M.A. Abdullatif

  42-68

  • pdf (Arabic)

• Forecasting the consumption of table eggs in Iraq for the period 2024-2034 using the Box-Jengis methodology

  Noor Eidan Hasan, Assist. prof. Dr. Suaad Hussein Ali

  69-81

  • pdf (Arabic)

• Capitalization of Operating Lease Contracts in Accordance with IFRS 16 Requirements and Its Impact on the Financial Statements of Economic Entities

  Haider Saad Eidan, Assist. prof. Dr. Ahmed Saad Jari Al-Asadi

  82-97

  • pdf (Arabic)

• Detecting the Applications of Artificial Intelligence and Their Relationship to Achieving the Strategic Position of Banks Applied Study on a Number of Iraqi Private Commercial Banks

  Ahmed Hussin Raheef, Prof. Dr. Bydaa Staar lefta

  98-109

  • pdf (Arabic)

• Reform of tax policies and their impact on attracting foreign investment applied research

  Rania Arkan Hassan Ali, prof. Dr. Ali Abass Karem

  110-127

  • pdf (Arabic)

• Reflection of the audit of modern irrigation technologies according to the International Standard for Related Services 4400 “Revised” on the external auditor’s report

  Mohammed Alaa Kamal, Assist. Prof. Dr. Wafaa Hussain Salman Al-Haidari

  128-151

  • pdf (Arabic)

• The role of the Federal Financial Audit Bureau reports in rationalizing the decisions of the General Tax Authority applied research

  Adnan Mohammed Jasim, prof. Dr. Ali Abass Karem

  152-174

  • pdf (Arabic)

• Proposed program to audit deferred organizational accounts in accordance with International Standards on Auditing

  Zahraa Mohammed Hadi, prof. Dr. Amer Mohammed Salman

  175-191

  • pdf (Arabic)

• The Role of Accounting Measurement for Sustainable Development (ASD) IN Improving the Quality of Financial Reporting Reports

  Assist. Prof. Dr. Ali Mohammad Thijeel Al- Mamouri, Ali Mohammad Ali, Rashid Hamid Abd al-Hussain

  192-205

  • pdf (Arabic)

• Optimal use of indicators and statistical methods in dealing with financial statements (The Ministry of Electricity us a case study)

  Assist. Prof. Dr. Mahmoud Ismail Mohammed, Doha Jumaa Kazim, Zainab Shakah Khalaf

  206-216

  • pdf (Arabic)

• The Role of Voluntary Accounting Disclosure in Measuring the Cost of Financing Sources An Applied Study on a Sample of Commercial Banks Listed on the Iraq Stock Exchange

  Ahmed Abd Ahmed Shahab, Assist. Prof. Dr. Wafaa Hussain Salman Al-Haidari

  217-232

  • pdf (Arabic)

• Establishing judicial accountability in the Iraqi environment and its role in reducing administrative and financial corruption

  Nour Abdel Rahim, Ghofran Yahya Hadi, Farah Mohammed Ali

  233-249

  • pdf (Arabic)

• The role of social responsibility reports in enhancing disclosure in the financial statements of banks listed on the Iraq Stock Exchange

  Duaa N. Al-Delfi, Maeda Sh. Al- Mansory, Assist. Prof. Dr. Mohammed A. Al-Azzawi

  250-268

  • pdf (Arabic)

• Research name Measuring and analysing the impact of Iraq's fiscal and monetary policies on sustainable development and economic growth for the period 2015-2023

  Assist. Lecture. Odaiy Obaid Zeidan, Almuataz Sattar Noori, Dr. Mushtaq Ali Dheyab, Basim Mutlq Salih

  269-283

  • pdf (Arabic)

• Artificial Intelligence Applications and Their Role in Enhancing the Digital Transformation of Administrative Work A Survey Study in Some Directorates of the Ministry of Education

  Ahmed Mahmoud Katab, Assist. Lecture. Mazen Rashed Youssef, Samer Faris Ahmed

  284-297

  • pdf (Arabic)

• Sustainable Development in the Context of Corporate Governance A Bibliometric Analysis

  Zainab Yahia Askar, Assist. Prof. Dr. Hakeem Hammood Flayyih

  298-306

  • pdf

• Artificial Intelligence and Trends in Use of Information Technology Governance A Bibliometric Analysis

  Raghda Muhan Awad, Assist. Prof. Dr. Hakeem Hammood Flayyih

  307-315

  • pdf

• The Role of Adopting the Sustainability Standard (IFRS S1) in Enhancing Disclosure and Its Impact on Users’ Decisions A Proposed Model

  Prof. Dr. Khawla Hussein Hamdan, Noor Ali Abd Alwahid, Dhuha Fadhil Hussain, Noor Mohammed Hassan

  316-336

  • pdf (Arabic)

• The impact of the spread of electronic payment methods on the volume of banking deposits Applied research

  Ghada Jassem Mohammed, Assist. Prof. Dr. Wafa Hussain Salman, Assist. Prof. Hala Fadel Hussein

  337-356

  • pdf (Arabic)

• Measuring the impact of loss ratios on the profitability of the Iraqi insurance company

  Mena Waleed Abed Farhaan, Assist. Prof. Dr. Hanan Abdullah Hassan

  357-369

  • pdf (Arabic)

• The role of business intelligence in enhancing the insurance risk selection process

  Saif Ali Salman Hussien, Assist. Lectur. Faiza Abdul Karim Muhammad

  370-389

  • pdf (Arabic)

• The role of McKinsey's organizational diagnosis model in reducing internal tax risks Applied research

  Zahraa Munadhil Jassim, CPA Dr. Adel Hamid Sankoor

  390-415

  • pdf (Arabic)

• The role of reinsurance in increasing returns and reducing risks for insurance companies An empirical study in the National and Iraqi Insurance Companies

  Shaima Abdel Hussein Abdel Nabi, Assist. Prof. Dr. Nidal Raouf Ahmad

  416-435

  • pdf (Arabic)

• The role of electronic payment services in improving the strategic performance of insurance companies Applied research

  Ghaith Khalaf Najam, Assist. Prof. Dr. Kholoud Hadi Aboud

  436-449

  • pdf (Arabic)

• Requirements for applying electronic automation in the General Tax Authority

  Alaa Farhan Sharhan, Dr. lectur. Ahmed Hassan Ahmed

  450-467

  • pdf (Arabic)

• The Role of Economic Reforms in increasing Tax revenues in Iraq Applied Research

  Alaa Hamid Mohsen, Assist. Prof. Iman Hussein Dawood

  468-487

  • pdf (Arabic)

• The role of Group insurance and the Housing Fund in achieving the Environmental dimension of Sustainable Performance Objective (11) Applied Research

  Shahad Ramiz Anwar, Assist. Prof. Dr. Maha Sabah Ibrahim

  488-501

  • pdf (Arabic)

• The role of strategic flexibility in improving the efficiency of bank employees Applied research

  Nawras Haidar Kazem, Dr. lectur. Ali Shaker Mahmoud

  502-513

  • pdf (Arabic)

• The role of creative ability in enhancing the mental image of insurance companies applied research

  Israa Yahya Hussen, Assist. Prof. Faiza Abdul-Kareem Muhammed

  514-533

  • pdf (Arabic)

• The Impact of Strategic Auditing on Reducing Credit Risk in Banking An Applied Study in a Number of Private Iraqi Commercial Banks

  Karrar Ibrahim Hamza, Assist. Prof. Dr. Nidal Raouf Ahmad

  534-549

  • pdf (Arabic)

• The Impact of the CAMEL Bank Rating System on Stock Trading Valume Applied Research

  Yasmin Ahmed Hamid, Assist. Prof. Dr. Hanan Abdullah Hassan, Assist. Prof. Dr. Tahini Mahdi Abbas

  550-565

  • pdf (Arabic)

• The role of Sharia compliance in achieving quality financial performance An applied Research

  Rusul Ghani Jabr, Dr. Emad Resan Hassan

  566-584

  • pdf (Arabic)