Vol. 21 No. 75 (2026): Journal of Accounting and Financial Studies

Paper research

• The possibility of implementing project quality management according to the international standard (ISO10006:2017) A case study in the Oil Projects Company (33kV Secondary Power Station Project in Al-Muftiya)

  Ibtisam Abd Kadhim, Assist. Prof. Dr. Aws Hatim Mahmoud

  1-16

  • pdf (Arabic)

• Using brainstorming sessions in audit programs to improve the performance of auditors in Iraq

  Aya Hussein Ismail, Assist. Prof. Dr. Bushra Fadhil Khudhair Al-Taie

  17-36

  • pdf (Arabic)

• Implementing the concept of change in agricultural extension organizations to achieve development sustainable dimensions / Iraq

  Arshad Yassin Hammadi, Prof. Dr. Mithal Abdul Latif Salman

  37-56

  • pdf (Arabic)

• The role of green Kaizen technology in reducing failure costs and improving product quality

  Mahmood Shukur Mahmood, Prof. Dr. Manal Jabbar Soror

  57-70

  • pdf (Arabic)

• The impact of artificial intelligence applications on reducing accounting information asymmetry A field study of a sample of Islamic banks

  Lect. Dr. Amina Rrasheed Jaber, Lect. Amena Mohammed Mansour

  71-81

  • pdf (Arabic)

• Requirements for Applying Downward Accountability to Improve the Quality of Agricultural Extension Services Provided to Farmers in Iraq

  Roaa Mohammed Hamid, Prof. Dr. Hussian Khudair Al-Taiy

  82-105

  • pdf (Arabic)

• Evaluation of the effectiveness of the internal control system for payment cards in Islamic banks according to the (COSO) framework

  Husham abduljabbar kadhem, Prof. Dr. khawla Hussein hamdan

  106-118

  • pdf (Arabic)

• Application of resource consumption accounting to improve Cost management

  Kadhem Joudah Jaber, Prof. Dr. Fayahaa Abdullah Yaqoub

  119-136

  • pdf (Arabic)

• The impact of expert systems on environmental sustainability and its Reflection on the quality of accounting information an analytical study of a sample of industrial companies listed on the Iraq Stock Exchange

  Assist. Prof. Dr. Ahmed Sami Hasaballah , Lect. Dr. Husham Dawood Salman , Lect. Muayad Hameed Majdi , Hakeem Hammood Flayyih

  137-152

  • pdf (Arabic)

• The possibility of developing the overall structure of the government accounting system according to the institutional theory framework: an analytical study

  Zina Morad Hussein Hussein, Assist. Prof. Dr. Salman Hussein Abdullah

  153-167

  • pdf (Arabic)

• Strategic Clusters and their Relationship to Enhancing the Effectiveness of Banking Processes An Applied Research in a Number of Iraqi Private Commercial Banks

  Samah Nezar Ibrahim, Prof. Dr. Baydaa Staar Lafta

  168-180

  • pdf (Arabic)

• Reflection of the principles and standards of Six Sigma on the quality of auditor performance Foundations and concepts ((An applied study in the General Tax Authority))

  Assist. Prof. Dr. Faisal Sarhan Aboud Al-Azzawi

  181-198

  • pdf (Arabic)

• Revenue recognition for real estate installment sales and its impact on accounting treatments according to international standards an applied study in the Diwaniyah Municipality Directorate

  Ahmed Hamza Kazem Mahdi Al- Adly, Assist. Prof. Dr. Mohamed Abdullah Ibrahim Al-Azzawi

  199-216

  • pdf (Arabic)

• The role of regulatory deferred accounts in improving the Credibility of accounting information

  Zahraa Mohammed Hadi , Prof. Dr. Amer Mohammed Salman

  217-232

  • pdf (Arabic)

• Estimating the impact of some economic variables on the unemployment phenomenon for the period (2004-2021) Iraq as a mode

  Assist. Prof. Dr. Rabah Jamil Al-Khateeb

  233-247

  • pdf (Arabic)

• Evaluating the impact of strategic planning on organizational effectiveness in higher education at the University of Baghdad

  Dr. Sakar Omar Ali, Asst. Lect. Hanan Nagem Alden Mahmood, Lect. Dr. Lawhedh Khaleel Ibrahim

  248-260

  • pdf (Arabic)

• The Impact of Transformational Leadership on Sustainable Performance A Field Study at the Central Bank of Iraq

  Hind Waleed Saeed , Prof. Dr. Sanaa Abdulraheem Said

  261-279

  • pdf (Arabic)

• The public expenditure and its impact on foreign reserves / analytical study

  Asst. Lect. Ahmed Yahya Khudair, Muhannad Yahya Khudair

  280-292

  • pdf (Arabic)