Vol. 20 No. 71 (2025): Vol. 20 No. 71 (2025): Journal of Accounting and Financial Studies

Paper research

• The impact and repercussions of corona pandemic (Covid-19) on the consumer behavior of families in Sulaymaniyah governorate (2019-2022) food, clothing, protective and health materials as a model

  Dr. Ezat Sabir Esmaeel, Dr. Lava Aras Ibrahim

  1-17

  • pdf (Arabic)

• The extent of cooperation between providers of the combined assurance and its reflection on the quality of financial reports in Iraqi economic units

  Mahmoud Qais Majeed Hajim, Assist. Prof. Dr. Dijla Abdul Hussein Abeda

  18-51

  • pdf (Arabic)

• The role of strategic intelligence in achieving entrepreneurial sustainability, analytical research in the Baghdad Soft Drinks Company

  Qaesar Khamis Saloumi, Prof. Dr. Fadheelah Salman Dawood

  52-70

  • pdf (Arabic)

• The role of compliance auditing in reducing profit management for financial institutions

  Aseel Qays Mahdi, Prof. Dr. Sabiha Barazan Farhood

  71-91

  • pdf (Arabic)

• The Role of the External Auditor in Auditing Electronic Payment Operations An Applied Study in a Sample of Electronic Payment Companies Operating in Iraq

  Rimah Aqeel Hadi, Assist. Prof. Dr. Mohammed Abdullah Ibrahim

  92-108

  • pdf (Arabic)

• The role of servant leadership in reducing job bullying Analytical research in the General Company for Electrical and Electronic Industries

  Hussein Saad Abbas, Prof. Dr. Atheer Abdullah Mohammed

  109-126

  • pdf (Arabic)

• Audit procedures revenues according to revenue standards (IPSAS 9) and (IPSAS 23) in the General Authority of Customs

  Ahmed Yousi Ahmed, Prof. Dr. Sabiha Barazan Farhood

  127-143

  • pdf (Arabic)