Vol. 20 No. 73 (2025): Vol. 20 No. 73 (2025): Journal of Accounting and Financial Studies

Paper research

• Using Resource Consumption Accounting and Material Flow Cost Accounting to Achieve Product Sustainability in Iraqi Economic Units

  Reyam Hussein Najm, Assist. Prof. Dr. Miaad Hameed Ali

  1-16

  • pdf (Arabic)

• The effect of preparing the extended reports using brainstorming on the quality of auditing

  Israa Ali Ahmed, Prof. Dr. Abbas Hamid Yahya Al-Tamimi

  17-34

  • pdf (Arabic)

• The possibility of applying the three-line model issued by the IIA in insurance companies

  Ahmed Khaleel Hasan, Assist. Prof. Dr. Suaad Adnan Noaman

  35-53

  • pdf (Arabic)

• The impact of financial reporting on financial service delivery technology on the value of Iraqi private banks

  Karrar Mohammed Ghazi, Assist. Prof. Dr. Sallama Ibrahim Ali

  54-70

  • pdf (Arabic)

• Measuring and analyzing the relationship between aggregate demand and the current account in Iraq during the period (2000 – 2022)

  Wissam Ali Hussein, Prof. Dr. Gufran Hatem Alwan

  71-87

  • pdf (Arabic)

• Digital entrepreneurship and its role in brilliant performance an analytical study of the opinions of a sample of senior leaders in the Baghdad Soft Drinks Company

  Fatima Firas Karim, Prof. Dr. Fadhiela Salman Dawood

  88-103

  • pdf (Arabic)

• Sustainability accounting and its role in reducing product costs and achieving its environmental, economic and social dimensions

  Majid Kazim Mohammed Jattan, Prof. Dr. Mohammed Abdullah Ibrahim

  104-118

  • pdf (Arabic)

• The role of additive manufacturing technology in improving the competitive performance of the dental industry Applied research

  Iman Khalil Ibrahim, Prof. Dr. Fayhaa Abdulla Yaqoob

  119-141

  • pdf (Arabic)

• Changes in Foreign Exchange Rates under International Accounting Standard (IAS 21) and Their Impact on Financial Statements

  Bdour Shaker Sunaid, Assist. Prof. Dr. Saad Salman Awad

  142-165

  • pdf (Arabic)

• The role of auditing in ensuring transparency of joint operating contracts

  Abdullah Taha Masood, Prof. Dr. Fayhaa Abdullah Yaqoub

  166-185

  • pdf (Arabic)

• Proposed program for auditing municipal revenues according to international auditing standards

  Mohammed Riyadh Ali, Prof. Dr. Asaad Ghani Jihad

  186-196

  • pdf (Arabic)

• Suggested auditing program to audit the accounts of the secretariats in the diyala governorate court

  Osamah Abdul Ameer Yaseen, Dr. Ahmed Yaarub Abdel kairm

  197-212

  • pdf (Arabic)

• The Impact of Credit Risk Level in the Financial Statements of Banks According to the Application of the International Financial Reporting Standard (IFRS) No. (9) An applied study of a sample of Iraqi private banks for the period from 2014 to 2023

  Assist. Lectur. Shakhawan Saeed Sangawi, Assist. Lectur. Hadi Muhammed Ahmed, Lectur. Barham Khalid Hassan

  213-230

  • pdf (Arabic)

• Analyzing the Performance of Machine Learning Algorithms in Pricing Financial Options A Study on the Tehran Stock Exchange

  Assint .Prof. Eslam Fakher, Reza Mahdavi, Prof. Dr. Ghassan Tareq Dhahir

  231-244

  • pdf (Arabic)

• Auditing modern irrigation technologies according to the International Standard for Related Services 4400 Revised proposed audit program

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

  245-163

  • pdf (Arabic)