Search Results for transparency

Abstract

This study aimed to examine the impact of internal auditing on the transparency of financial reports in companies listed on the Baghdad Stock Exchange. The study sought to identify the nature of the relationship between the effectiveness of internal auditing and financial reporting transparency, measure the effect of internal audit independence on the credibility of financial information, and determine its role in reducing accounting errors and financial manipulation. The study adopted a descriptive-analytical approach and used a questionnaire as the primary tool for data collection. The sample consisted of employees working in auditing, accounting, administrative departments, and other stakeholders concerned with financial reporting. A total of 259 valid questionnaires were collected and analysed. Appropriate statistical methods, including the Chi-Square test, were employed to evaluate the study hypotheses. The findings revealed a statistically significant relationship between internal auditing and the transparency of financial reports. The results also indicated that the independence of internal auditors, their direct reporting relationship with the board of directors, and their unrestricted access to financial records and information significantly enhance the credibility and transparency of financial reporting. Furthermore, the study confirmed that internal auditing plays a significant role in reducing accounting errors and financial manipulation, improving the quality of financial disclosure, and supporting management in making sound financial decisions. The study concluded that internal auditing is an effective control and managerial tool that contributes to strengthening transparency, accountability, and the quality of financial reporting in companies listed on the Baghdad Stock Exchange. The study recommends enhancing the independence of internal audit units, providing adequate support and resources, adhering to international professional standards, and continuously developing the competencies of internal auditors to increase confidence in financial reports and improve the investment environment.

Abstract

This research aims to explore the role of agile auditing as a modern approach in developing the audit function & profession and enhancing financial transparency in economic units, with a focus on the possibility of application in the Iraqi environment. The research addresses a main problem: traditional auditing methods have become unable to keep pace with rapid changes in the business environment, negatively affecting the quality of financial transparency, especially in light of declining transparency indicators in Iraq according to international organization reports. The research adopted the descriptive analytical approach and the developmental approach by reviewing and analyzing literature and previous studies issued by leading professional organizations (such as IIA, ISACA) and specialized journal reports, in addition to Iraqi studies in the field of auditing and control. The research found that applying agile auditing principles based on flexibility, short iterations and continuous collaboration with stakeholders-effectively contributes to enhancing financial transparency by enabling continuous auditing, early risk detection, and improving the quality of financial reports. The research concluded by presenting a proposed framework for applying agile auditing in Iraqi economic units, identifying implementation requirements and potential challenges.

Abstract

This study evaluates how International financial reporting standards (IFRS) can control the development of sustainable and fair value of economic entities through the governance role. Following the growing dynamism of the global business world and the growing demands of transparency and accountability, the International Financial Reporting Standards (IFRS) that have been created by the International financial reporting standards Board (IFRSB) are now instrumental to the quality of financial reporting and accruing greater investor and stakeholder trust. In addition, the implementation of these standards in the framework of the effective governance system also helps in enhancing financial and non-financial disclosure concerning sustainability that helps in attaining the long-term value taking into account both economic, social and environmental aspects. The methodology in the study was descriptive-analytical. The sample size of 50 accountants and auditors of different companies was employed to create data using a questionnaire. Analytical data was conducted on the basis of SPSS software and path analysis models. The research model contained three key variables namely, the governance role of IFRS, which serves as the independent variable, the quality of disclosure and transparency, which relates to sustainability as the mediator variable, and the generation of sustainable fair value as dependent variable. The findings showed the direct and indirect influence of governance on sustainable value creation wherein disclosure quality was a partial mediator in such a connection. The results indicate that when corporate governance is combined with the use of international standards, the transparency and corporate responsibility increase and this adds to the long-term corporate value as well as supporting sustainable development and equity among the stakeholders.

Abstract

This study aims to develop a therapeutic model to combat administrative and financial corruption, grounded in the principles of accountability, transparency, and the prevention of misuse of administrative authority. It also seeks to identify the key obstacles hindering anti-corruption efforts and propose viable solutions to overcome them.

    Corruption is one of the most dangerous global phenomena threatening the security, stability, and prosperity of nations and societies. It has become a persistent challenge, especially in Iraq, where corruption has infiltrated most public institutions, contributing significantly to the disruption of economic development, progress, and institutional reform.

    In recent years, corruption has exacerbated rates of unemployment and poverty and intensified social, economic, security, intellectual, and political crises. Its danger lies in its ability to spread like a "dormant virus" that activates when it finds a supportive social environment. Since April 9, 2003, Iraq has witnessed an unprecedented wave of corruption, prompting the state to adopt public policies—primarily theoretical in nature—to address this phenomenon and preserve the state's integrity at both domestic and international levels.

    While numerous legislative, executive, and oversight measures have been undertaken—across media, economic, security, and social domains—they often lack a comprehensive, actionable model to eradicate corruption from its roots.

Accordingly, this study proposes a therapeutic model based on accountability and transparency to safeguard citizens’ rights, promote justice, enhance security, and reinforce governance structures. The model responds to growing calls—from religious, social, educational, economic, and media entities—to instill a culture of integrity, strengthen anti-corruption frameworks, and intensify the recovery of stolen public funds. Legislative frameworks have evolved to address corruption in its multiple dimensions—security-related, psychological, economic, media-related, and social—while states have employed various strategies, such as enhanced accountability, participatory governance, transparency improvements, and comprehensive reform initiatives.

At the local level, corruption results in misallocation of resources, wastage of public funds, inefficiency in public services, weakened local development potential, poor planning, a deteriorated investment climate, and low economic growth.

To ensure the effectiveness of this proposed model, the outcomes of relevant research and studies must be adopted and integrated into a comprehensive and actionable anti-corruption roadmap. This includes clearly defining the roles, responsibilities, and powers of all concerned institutions to achieve legislative and procedural coherence

Abstract

The research addresses two main topics: the International Public Sector Standard (IPSAS 24) relating to the presentation of budget information in financial statements, and the Government Financial Management Information System (GFMIS).

In relation to IPSAS 24, the research focuses on clarifying how budget information is presented in public sector financial statements. The standard aims to achieve transparency and reliability in providing financial information to governments and government institutions. The research addresses various aspects of the standard, such as defining financial terms, basic principles, and requirements that must be met in submitting the budget.

 For GFMIS, the research reviews and evaluates this system that is used in managing financial information for governments. GFMIS aims to improve the efficiency and effectiveness of government financial resources management, and facilitate financial planning, monitoring and evaluation processes. The concept of GFMIS, its components and benefits are reviewed, as well as the challenges of its implementation and future preferences for its development and improvement.

 Overall, the research aims to provide previous researchers with an overview of IPSAS 24 and its importance in presenting budget information in public sector financial statements, as well as reviewing GFMIS and its role in improving government financial information management. This research can contribute to raising public sector awareness of the importance of adhering to international accounting standards in the public sector and using advanced financial information management systems to enhance transparency and effectiveness in managing the financial resources of governments.

The main reason for linking these two variables is to enhance transparency, accountability, and financial control in the public sector and ensure that government financial information complies with international accounting standards in the public sector. Therefore, reviewing these two variables and analyzing their role will provide an important theoretical and applied framework for understanding the relationship between them to rationalize the budget. The most important conclusions reached for the review research are that the main goal of applying the (IPSAS) standards is to achieve compatibility in accounting policies at the global level by providing guidance and directives to develop a comprehensive theoretical framework for government accounting. Evaluating government performance is achieved through commitment to applying the (24 IPSAS) standard., which allows the preparation of a variety of financial statements detailing the approved budget and actual expenditures, the final budget (adjusted allocation), and achieving the qualitative characteristics of accounting information. The government unit did not disclose in the financial statements the extent of compliance with legislative and regulatory laws and other regulations imposed by external parties. (The State) As for the recommendations, the researchers suggest that government institutions should commit to implementing the IPSAS 24 standard completely and accurately to ensure compliance with international accounting standards. Government institutions should analyze their actual needs and conduct a feasibility study before making any transfers in the original budget, in order to ensure a strong scientific basis and improve the institution’s performance in adhering to budget directives. Government institutions should fully and effectively implement GFMIS in all government units to enhance transparency and financial control. The GFMIS should also be configured in a way that meets the needs of the government unit in a way that enables it to record and track financial transactions and prepare financial reports in an accurate and timely manner.

Abstract

This research aims to shed light on the concept of real-time financial reporting, the benefits of preparing such reports, and to demonstrate the concept and importance of financial reporting transparency. It also aims to identify the role of real-time financial reporting in improving the transparency of financial reporting. To achieve the research objectives, a questionnaire was distributed to a number of employees at the Baghdad Soft Drinks Company. The research reached several conclusions, including that real-time financial reporting represents a qualitative leap for entities seeking to maintain their competitiveness and flexibility in today's rapidly evolving environment. By providing immediate access to accurate financial data, these reports enable better decision-making, strengthen financial control, improve forecasting, increase transparency, and comply with regulations.

Abstract

This research aims to study government accounting reforms in Iraq under the transition to accrual accounting and their impact on enhancing financial transparency, in light of modern international trends in developing accounting systems in the public sector, particularly the standards issued by the International Public Sector Accounting Standards Board. This research comes in response to the growing need to improve the quality of government financial reports and enhance confidence in accounting information, thereby supporting the principles of good governance. The research adopted a descriptive-analytical approach to study the theoretical framework, in addition to a quantitative approach to test the relationship between the study variables in the field through a questionnaire distributed to a sample of employees in government units and oversight bodies in Iraq. The data were analyzed using appropriate statistical methods to test the research hypotheses. The research concluded that there is a statistically significant relationship between government accounting reforms under the accrual basis and the level of financial transparency. The application of the accrual basis contributes to improving the quality of disclosure, presenting assets and liabilities more comprehensively, and providing more accurate and reliable financial information. The research also recommended the necessity of completing the requirements for the transition to the accrual basis by developing the legislative framework, strengthening financial information systems, and intensifying training and qualification programs for accounting personnel.

Abstract

The purpose of this study is to look into how internal control and auditing procedures affect financial performance in state-owned firms.

The study focuses on the function of these technologies in increasing financial transparency, lowering financial risks, and optimizing resource allocation in public sector organizations. It also investigates the importance of internal audits in discovering errors and financial manipulation, as well as the obstacles associated with adopting these systems in the public sector. The primary premise of this study is that efficient implementation of internal control and auditing systems improves financial performance in state-owned firms by increasing transparency, lowering financial risks, and achieving better resource allocation. A descriptive analytical technique was utilized to collect qualitative and quantitative data from financial managers and internal auditors in state-owned firms using questionnaires and interviews. In addition, financial data and yearly reports were examined to identify the relationship between internal control and auditing systems and financial results. The research hypothesis was supported using statistical tools such as variance analysis and correlation analysis. One of the research's primary results is that effective use of internal control and auditing systems improves financial performance by increasing transparency, minimizing financial errors, and optimizing resource allocations. Furthermore, senior management's backing is vital to these systems' success. The research's crucial direction is to improve and develop internal control and auditing systems in state-owned firms by offering ongoing staff training and implementing new technologies to improve these systems' performance. Beyond that, complete support from top management should be ensured in order to assure the achievement of financial goals and the elimination of operational financial risks.

Abstract

This research aims to highlight the concept and importance of banking governance mechanisms, study and understand banking risks, and then examine the role of banking governance mechanisms—namely, the board of directors, disclosure, transparency, and capital adequacy—in managing banking risks in Iraqi banks. To achieve these objectives, the research sample consisted of private commercial banks listed on the Iraq Stock Exchange during the period 2010-2021, namely Baghdad Bank, Al-Mansour Investment Bank, National Bank of Iraq, and Gulf Commercial Bank. The banking risk indicators included credit, liquidity, and exchange rate. The research concluded that adherence to governance principles and mechanisms can enhance the role of banking risks in aligning with the objectives of the board of directors, transparency and disclosure, and the interests of shareholders and stakeholders, thereby increasing their confidence The study recommends strengthening the implementation of banking governance mechanisms, particularly by enhancing the role of the board of directors, improving transparency and disclosure practices, and maintaining adequate capital adequacy levels, as these measures contribute significantly to mitigating banking risks and promoting financial stability in Iraqi banks.

Abstract

This study aims to analyze the impact of external audit efficiency and the strengthening of internal control systems on reducing financial manipulation, as key accounting tools for combating poverty-driven corruption in contemporary economic environments. The study adopts a descriptive-analytical approach through reviewing relevant accounting literature and international auditing standards to develop a theoretical framework explaining the relationship between audit quality and the effectiveness of internal controls in minimizing financial manipulation and irregularities. The findings indicate that higher levels of external audit efficiency, combined with a strong and integrated internal control system, significantly enhance the credibility of financial reports and reduce information asymmetry among related parties. Furthermore, adherence to professional and regulatory standards improves the quality of financial disclosure and transparency, thereby increasing investor confidence and supporting economic stability. The study concludes that developing auditing and control mechanisms is essential for reducing financial corruption and mitigating its social impacts related to poverty

Abstract

This study aims to analyze the role of good digital governance in enhancing strategic sovereignty in Iraqi private universities by revealing the nature of the relationship and impact between the two variables in light of the accelerating digital transformation in the higher education sector. The study adopted a descriptive-analytical approach, and data were collected using an electronic questionnaire distributed to a sample of professors from Iraqi private universities. The number of valid responses for analysis was 154. Good digital governance was measured through five main dimensions: digital accountability, digital transparency, fairness and equity, digital participation, and service efficiency. Strategic sovereignty was measured through a set of indicators related to decision independence and the institutional capacity to plan and control information resources. The results of the statistical analysis showed a strong, statistically significant positive correlation between good digital governance and strategic sovereignty, with a correlation coefficient (R = 0.72) at a significance level of (p < 0.001), indicating the strength of the relationship between the two variables. The regression analysis revealed that the dimensions of good digital governance collectively explain approximately 52% of the changes in strategic sovereignty (R² = 0.52), with a statistically significant overall standardized effect size (β = 0.68). At the dimension level, the results showed that digital transparency, digital accountability, and service efficiency were the most influential dimensions in enhancing strategic sovereignty, followed by digital participation and fairness and equity. This underscores the pivotal role of these practices in supporting the independence of strategic decision-making and strengthening institutional capacity to respond to challenges.

Abstract

The aim of the research is to study and analyze the role of environmental governance in enhancing and activating accounting disclosure of financial information related to climate change, in light of international standards issued by professional organizations such as the SASB standards, GRI standards, and others.

On the practical side, the researcher tested the impact of environmental governance on the disclosure of financial information related to climate change through an electronic questionnaire, where 82 forms were distributed to a number of academics in Iraqi universities, as well as professionals (accountants and auditors) working in both the public and private sectors. The results were analyzed using the SPSS program.

The research reached several conclusions, the most important of which is that improving the level of environmental governance contributes to enhancing corporate transparency and increasing investor and stakeholder confidence in financial information related to climate change.

The research also presented a number of recommendations, the most notable of which is the need to benefit from international experiences in adopting governance principles in general, and environmental governance in particular, in order to activate disclosure and increase transparency regarding environmental issues, sustainable development, and climate change.

Abstract

Corruption has become a significant challenge in many countries around the world at various levels, whether in the public or private sectors, and has topped the priorities of many national and international reports. Corruption is not just an issue related to the implementation and quality of governance, but has become a major challenge that hinders sustainable economic growth, fair human development, social justice, and equality between different groups. One of the main goals of governments is to reduce the social ills and problems resulting from corruption, and this is the first step in integrating the interconnection and absolute communication between various aspects of development. Therefore, a successful society is one that is capable of reducing corruption. There is a growing tendency at the international level to adopt technology to combat and reduce corruption, as technology plays an effective role as a transparent oversight tool and allows for greater accountability. Thus, it is an important tool for sustainable development, as the technological tool facilitates the collection, analysis, and updating of data, providing greater flexibility in addressing types and forms of serious financial and administrative corruption recognized internationally. It is also a tool that contributes to the development of better mechanisms to combat corruption and governance strategies, and environmental protection, health, education, communications, and poverty reduction are considered key indicators in preventing and combating corruption. This research reviews the role of modern technology in combating administrative and financial corruption in both developing and developed countries, as it is considered one of the most prominent factors that contribute to improving transparency and reducing opportunities for corruption, clarifying the relationship between corruption and sustainable development, and explaining how corruption negatively affects financial resources and hinders the achievement of social justice and economic development.

Abstract

The study addresses the nature of the intertwined and integrated relationship between the organizational health of business organizations in the Iraqi tourism sector and strategic immunity, according to what these variables witness from the emergence of artificial intelligence with its capabilities and driving powers in supporting the organizational environment to predict potential risks and challenges during future periods, as well as increasing the level of transparency in the business environment and improving the integration of artificial intelligence in the organizational circle, starting from planning and passing through describing the nature of internal processes, reaching the achievement of targeted institutional goals. Thus, the three variables: artificial intelligence, strategic immunity, and organizational health are no longer just individual concepts, but have become institutionalized strategic tools prepared for the future.

One of the most important determinants of the current study lies in addressing an underexplored research area. To the best of our knowledge, there is a notable scarcity of prior studies that integrate strategic immunity, organizational health, artificial intelligence, and organizational culture within a unified framework. Existing Arab and international studies tend to examine these dimensions separately, rather than as interconnected drivers of digital organizational resilience.

Abstract

This study aimed to shed light on compliance auditing and the risks associated with non-compliance, while demonstrating the impact of compliance auditing on the quality of accounting information contained in the financial statements, applied to a sample of Iraqi banks listed on the Iraq Stock Exchange. The study also addressed the concept of compliance auditing as one of the branches of modern auditing that focuses on verifying institutions' compliance with laws, standards, and regulations, and its role in enhancing transparency, credibility, and improving the quality of accounting information. This study was based on the hypothesis that fulfilling compliance auditing requirements in the correct and proper manner by audit committees can result in a set of distinct benefits, including expressing a neutral professional opinion on ensuring the level of quality of accounting information for entities subject to auditing that meets the requirements of a wide range of investors. The study problem was embodied through a set of questions, including (Do economic units operating in the local environment seek to adopt compliance auditing practices for their financial statements and statements? Do economic units operating in the local environment realize the role that compliance auditing practices play in improving the image of the auditing profession for a wide range of investors? Does adherence to compliance auditing practices affect ensuring a certain level of quality of accounting information for entities subject to auditing, especially in an environment where the importance of transparency and financial accountability increases? In order to achieve the objectives of the study and examine and test its hypothesis, the study adopted the descriptive analytical approach. By constructing and formulating a questionnaire form that was distributed to the study sample consisting of a group of auditors, compliance monitors and financial accountants working in the banking sector, and then analyzing the study data through the use of a number of statistical means and methods.

The study reached a set of conclusions, the most important of which is that there is an important role for compliance auditing in enhancing the quality of accounting information, and there is a statistically significant moral effect of compliance auditing on the quality of accounting information in its dimensions.

The study also recommended the need for continuous assessment of the extent of banks' compliance with laws and standards, and the application of effective internal control systems that support compliance auditing tasks and ensure early detection of any violations, and the development of proactive plans to avoid financial and legal risks associated with non-compliance.

Abstract

In the modern digital landscape, a growing number of consumers are actively avoiding traditional advertising channels. This trend is driven by factors such as information overload, advertising fatigue, and increasing concerns over data privacy. As a result, marketers face significant challenges in reaching and engaging these ad-avoidant consumers, necessitating the development of new strategies that align with consumer preferences while remaining effective. The proliferation of digital media has empowered consumers to control their exposure to advertisements more than ever before. This control has led to a rise in ad avoidance, where consumers actively seek to minimize or eliminate their interactions with traditional advertising methods. This study addresses the challenge of identifying effective marketing strategies that can engage these ad-avoidant consumers without compromising ethical standards or violating their privacy. The central research problem is to explore and identify effective marketing strategies that resonate with consumers who avoid traditional advertising. The research aims to uncover methods that not only reach but also engage this segment of the population in a way that respects their preferences and upholds ethical marketing practices. The study utilizes a mixed-methods approach, combining quantitative surveys with qualitative case studies. Quantitative surveys provide insights into the behaviors and motivations of ad-avoidant consumers, while qualitative case studies analyze successful marketing campaigns that have effectively engaged this audience. Additionally, a comprehensive literature review on digital marketing trends and consumer behavior is conducted to inform the research. Results: 1. Value-Driven Content: Content marketing strategies that offer genuine value, such as educational or entertaining content, are more effective in engaging ad-avoidant consumers compared to traditional advertising methods.2. Personalization: Personalized, data-driven marketing approaches that tailor messages to individual consumer preferences lead to higher engagement rates among ad-avoidant individuals.3. Transparency and Trust: Consumers who avoid traditional ads are more likely to engage with brands that prioritize transparency and clearly communicate how their data is used, reinforcing trust and loyalty. Recommendations: 1. Focus on Content Marketing: Businesses should invest in creating high-quality, value-driven content that resonates with consumers, as this approach is more likely to engage ad-avoidant individuals.2. Enhance Personalization: Marketers should leverage data to create personalized experiences, ensuring that marketing messages are relevant and respectful of consumer preferences, which increases the likelihood of engagement.

Abstract

Stand out the present research study aims at investigating the effect of applying international accounting standards in the public sector for the purpose of arriving at measurement and accounting disclosure of the employees' benefits granting to economic units in the government sector that apply the government accounting system, and to explicate the level of benefit in improving the outputs of the accounting system and its ability to support indicators of transparency and disclosure. In view of the vast development in financial reporting, preparing reports and financial statements with a high level of transparency and disclosure as well as the importance of working individuals being one of the important and essential factors to ensure the proper functioning of work, the continuity of productivity and the efficiency of the economic unit, the government accounting system currently adopted in some public sector directorates is considered insufficient to the requirements of internationally accepted accounting standards in general The importance of the present study has emerged in finding that it is possible to apply IAS 19 employee benefits by adapting the current government accounting system in the Iraqi economic units to the requirements of the standard and getting to know the effect of the application on the information content and outputs of the government accounting system. The General Directorate of Education / Wasit has been chosen a sample for the study in question, The current study has arrived at a number of conclusions as follows:

1. The classification of benefits granted to employees and workers according to the government accounting system differs from the classification stated in IAS 19 Employee benefits.
2. The quality of financial reports and statements is an important means of disclosure and communication of financial and non-financial information.

   . The government accounting system does not provide adequate accounting measurement and disclosure about employee benefits. 3

In view of the findings reached at, the current study recommends the following:

 1- Giving due importance to what was stated in the International Accounting Standard regarding the classification of the benefits granted and the adaptation of the government accounting system to those classifications.  

2- Enhancing the awareness of management and employees in the economic unit of the importance of preparing financial reports and statements.   

 3- Working on adapting the government accounting system to keep pace with the requirements of international accounting standards by adding new sub-accounts to the accounting guide and creating a plan for new sub-accounts to the accounting guide and creating a plan for employee benefits.

Abstract

The study aims to identify the conceptual framework of sustainable accounting and the role of Artificial Intelligence (AI) technologies in enhancing corporate reporting. Furthermore, it demonstrates the impact of adopting sustainability accounting on the financial reporting of a sample of five companies listed on the Iraq Stock Exchange from the year (2019) to the year (2022). The study relied on the descriptive analytical approach using the SPSS program. The main findings reveal the absence of a statistically significant relationship regarding the influence of disclosure in financial reports to apply sustainability standards on investors' decisions, as well as the absence of a significant relationship between the impact of sustainability accounting and the quality of financial reports. Integrating AI tools—such as machine learning and automated ESG analytics—can bridge these gaps by improving data accuracy, reducing reporting bias, and enhancing transparency. The study recommended a set of recommendations, the most important of which is obligating auditors specialized in the profession of auditing companies not to express an opinion on the validity of financial reports if they are devoid of sustainability accounting reports and supported AI-driven disclosure metrics.

Abstract

Digital markets have undergone significant transformations, creating opportunities for growth but also presenting challenges related to the reliability of information and the emergence of "information manipulation" practices that negatively impact investors' decisions. This research aims to analyze the role of financial accounting in mitigating this phenomenon by highlighting the relationship between the quality of accounting information and the level of transparency in digital markets. The study adopted a descriptive-analytical approach to review previous literature, alongside a survey method through a questionnaire distributed to a sample of 112 individuals, including accountants, auditors, and investors. The research focused on specialized tools and techniques in digital financial accounting, such as the implementation of International Financial Reporting Standards (IFRS), which aim to standardize and regulate financial disclosure globally. The study also addressed electronic accounting information systems, relying on cloud-based software like QuickBooks and Xero, which help improve financial transparency and facilitate precise tracking of financial transactions. Additionally, the study emphasized the role of external independent auditing, which contributes to ensuring the credibility of financial data and reducing manipulation, as well as the importance of corporate governance through the application of strict rules to ensure transparent financial disclosure, thereby enhancing trust in digital markets. The results revealed a noticeable prevalence of information manipulation in digital markets, such as inflated indicators and exaggerated advertisements. The study also found a statistically significant inverse relationship between the quality of accounting information and information manipulation, where the application of international standards, electronic accounting systems, external auditing, and corporate governance significantly contribute to reducing manipulation and enhancing the reliability of information.

Abstract

This study aims to analyze the impact of implementing e-governance systems on reducing bribery and embezzlement in government institutions, as they are among the most prominent tools for combating financial corruption. The study explores the concept of e-governance and its role in enhancing transparency and accountability through automation and digitization, which reduces human intervention in administrative and financial processes. The study also discusses the most prominent mechanisms that contribute to reducing corruption, such as electronic payment, digital signatures, and smart monitoring systems. Furthermore, successful international experiences in implementing e-governance and its positive impact on reducing financial corruption are highlighted. Finally, to achieve the research objective, the researchers distributed a questionnaire to a sample of employees at Rasheed Bank/Najaf Branch in Iraq. The researchers reached a set of conclusions, the most important of which is that implementing e-governance systems significantly reduces the opportunities for bribery and embezzlement in government institutions by enhancing transparency and reducing human intervention in financial transactions. The researchers also reached a set of recommendations, most notably the need to develop technological systems in government institutions to ensure effective implementation of e-governance, while providing secure and fast communication network.        

Abstract

The research aims to study and analyze the risks associated with the adoption of accounting information systems, particularly human, technological, environmental, and legal risks. It also addresses the literature related to the reliability of the external auditor’s report by highlighting the nature of these risks and explaining the extent to which they affect the quality and credibility of audit reports issued by local audit firms.

The research is based on the hypothesis that identifying the risks of adopting and operating accounting information systems by regulatory bodies, and relying on auditors who possess the professional capability to disclose such risks, will positively reflect on the reliability of the final audit report for stakeholders who rely on accounting information. To achieve the objectives of the study, a conceptual framework was developed that covers the accounting information system, its internal structure, and the risks associated with its adoption. In addition, the framework analyzes the dependent variable represented by the reliability of the external auditor’s report and the characteristics that this report must include. The study also clarifies the role that risk identification can play, especially risks related to human factors involving system designers and operators, and technological risks related to the information infrastructure of business organizations.The researcher concluded that the level of disclosure regarding the risks of adopting accounting information systems in audit reports is still limited and incomplete. A significant portion of audit outputs continues to focus on traditional financial tests, without expanding into the evaluation of risks associated with modern systems. It was also found that the lack of systematic identification of these risks directly affects the reliability of the audit report and reduces the ability of users of financial statements to rely on it.

The researcher recommends that audit reports should include an annex or a dedicated section addressing risks related to accounting information systems, and that an evaluation methodology should be adopted encompassing human, technological, environmental, and legal risks, in addition to determining the impact of these risks on the fairness and credibility of financial data. The study further recommends enhancing the training of regulatory staff on mechanisms for evaluating risks associated with modern systems and integrating the results of such evaluations into the contents of the external auditor’s report, in a manner that strengthens its reliability and transparency for all stakeholders.

Abstract

The research aims to measure and analyze the correlations between the returns of the Iraq Stock Exchange index (RISX) and the returns of commodity markets represented by the returns of the OPEC oil market (ROPEC), the returns of 21-carat gold market (RPG21), and the returns of the wheat market (RPW)), relying on monthly data for the period from January 1, 2005 to December 31, 2023, and using the Dynamic Conditional Correlation-GARCH (DCC-GARCH) model. To determine the extent of the impact of the returns of the Iraq Stock Exchange index and commodity market indicators on conditional volatilities, and whether there is a dynamic conditional relationship between these markets, the results showed negative relationships between the returns of ROPEC, RPW and the returns of the Iraq Stock Exchange index (RISX). This relationship may provide investors with an opportunity to diversify their portfolios and reduce overall risks. There are also positive relationships between the returns of commodity markets on one hand, and between the returns of the Iraq Stock Exchange index (RISX) and the returns of the gold market (RPG21) on the other hand. And these links indicate that the returns of all these markets tend to move in the same direction, which means that investors may not achieve diversification benefits by investing in all of these markets at the same time. Therefore, it is necessary to increase the openness of the Iraqi stock market and to seek to enhance its information technology and transparency in order to increase the capacity and smoothness of information flow to and from the market, giving local and foreign investors and brokers more ability to hedge and predict the expected correlations and fluctuations in those markets.

Abstract

This study aimed to analyze the impact of corporate governance on enhancing ethical behavior within business organizations. Corporate governance can be described as an organizational framework that contributes to regulating organizational performance and ensuring compliance with ethical and professional standards. The study adopted a theoretical and analytical approach by reviewing relevant literature and recent studies published between 2018 and 2025, including studies in internationally classified journals and fields, that examined the relationship between governance principles—namely transparency, accountability, independence, and social responsibility—and the ethical behavior of employees and senior management. The findings of the analysis revealed that the implementation of corporate governance effectively contributes to fostering a culture of integrity and responsibility within organizations, reducing corruption and the abuse of power, and strengthening trust between organizations and their stakeholders. The study concludes that adopting corporate governance principles is not merely a managerial choice for business organizations, but rather a strategic necessity for achieving sustainability and maintaining a positive corporate reputation.

Abstract

This research aims to explore the role of accounting in improving the financial performance of both public and private institutions, focusing on how modern accounting tools such as Enterprise Resource Planning (ERP) systems and cloud-based accounting software can enhance financial efficiency and increase transparency. The study adopts a descriptive-analytical approach, using surveys to collect data from accountants and financial managers within various institutions. Financial performance was assessed using key financial indicators such as Return on Investment (ROI), Return on Assets (ROA), liquidity ratios, and profitability ratios. Additionally, the research analyzes the economic and regulatory challenges institutions face in implementing modern accounting systems and the impact these challenges have on the accuracy of financial reporting. The findings indicate that the use of modern accounting systems significantly improves financial efficiency by accelerating the process of data collection and analysis, thus enabling more accurate strategic decision-making. The results also reveal that institutions face economic and regulatory challenges, such as changes in laws and regulations, which affect the effectiveness of accounting systems.

The research concludes that adopting modern accounting systems positively impacts financial performance but requires a flexible environment to adapt to economic and regulatory challenges.

Abstract

In light of the increased requirements for transparency and disclosure of all information related to financial and non-financial performance, especially in financial institutions, and based on the importance of financial inclusion in Egyptian banks and the disclosure of its indicators and how to implement it, the current research aims to study the role of disclosure of financial inclusion indicators on the financial performance of Egyptian banks. We study on Egyptian commercial banks, and the research reached several results, the most important of which is that financial inclusion is one of the basic pillars for achieving financial stability by supporting the stability of the deposit base and improving the flexibility of financing and investment in the banking sector, which leads to the ability of the financial system to withstand economic shocks, as the researcher recommended. Several points, including the following: the need to pay attention to the basic elements necessary to increase the quality of financial reports in the commercial banks under study, and the necessity of working to pay attention to the nature of the strong relationship that links indicators of the application of financial inclusion and the quality of financial reports, as well as the necessity of benefiting from the positive impact of indicators of the application of financial inclusion on the quality of financial reports.

Abstract

This study aims to examine the impact of Artificial Intelligence (AI) technologies on enhancing the quality of digital banking services, with a particular focus on electronic trust as a mediating variable in this relationship. The research problem stems from the challenge faced by banks in balancing the adoption of intelligent technological solutions with maintaining high levels of customer trust, especially within a rapidly evolving digital environment characterized by increasing cyber risks. The study adopted a descriptive-analytical approach and was conducted on a sample of 200 bank customers in Iraq. The findings reveal a significant positive direct effect of AI technologies on digital service quality. However, this effect becomes stronger and more statistically significant in the presence of high electronic trust, confirming its mediating role. Accordingly, the study recommends that banks pursue an integrated strategy combining advanced intelligent systems with robust cybersecurity measures and technological transparency to foster digital reliability and sustainable customer relationships grounded in trust and perceived value.

Abstract

       This study aims to present a proposed model for examining compliance with International Accounting Standard IAS 34 related to interim financial reports, in light of the requirements of the International Standard on Review of Interim Reports (ISRE 2410). The research relies on a comparative analysis of the requirements of the two standards to identify similarities in requirements as a prelude to designing the audit and review procedures required by external auditors. Based on the above, the first practical aspect was conducted by designing an examination form to determine the level of compliance with the requirements of IAS 34 and designing audit opinions and reviewing the requirements for preparing interim reports. The second practical aspect was the design of a questionnaire containing three sections related to ISA 34 and ISAE 2410. The primary conclusions indicate that a proposed model for assessing compliance with IAS 34, grounded in international auditing standards, improves the accuracy and transparency of interim financial reports while diminishing the variance in audit and review methodologies between external auditors and economic entities. Interim financial reports are not subject to external audit and review, as is the case with annual financial reports. Rather, the review is limited to a limited scope that is not binding on the units, and an opinion is not expressed in the audit report. Attention should be paid to including all detailed information in interim reports, as is the case with annual reports. The most prominent recommendations were to subject interim financial reports to audit and review, as well as to express a neutral technical opinion on the results obtained. It is necessary to develop specialized training programs for external auditors to implement interim review procedures in accordance with ISRE 2410 using the proposed model.

Abstract

This study aimed to examine the role of internal auditing in enhancing the dimensions of digital governance—namely digital transparency, digital accountability, digital risk management, and digital compliance—in Iraqi commercial banks amid the challenges associated with rapid digital transformation. To achieve the study objectives, the researchers adopted a descriptive-analytical approach by designing and distributing a questionnaire to a sample of employees working in the banking sector. The collected data were analysed using appropriate statistical methods. The findings revealed a statistically significant effect of internal auditing on enhancing all dimensions of digital governance. The results indicated that the role of internal auditing extends beyond its traditional supervisory function to become a strategic driver that contributes to improving the quality of digital information, clarifying responsibilities, enabling the early detection of operational and cybersecurity risks, and ensuring compliance with regulatory requirements and technological policies. Based on these findings, the study emphasized the necessity of developing the competencies of internal audit personnel in the fields of modern technologies and cybersecurity, as well as activating electronic auditing systems. The study also highlighted the importance of support from top management in establishing a robust digital infrastructure. Furthermore, it recommended updating banking regulations and establishing specialized digital audit units to ensure the integration of oversight mechanisms with digital transformation requirements. Such measures would enhance the stability of the Iraqi banking sector and strengthen the confidence of all stakeholders in the digital banking environment.

Abstract

The aim of the study is to explain the role of the unified treasury account (TSA) in improving cash management in Iraq. This study dealt with two basic variables: the unified treasury system (TSA) and cash management. The two researchers demonstrated the role that the unified treasury account (TSA) plays in cash management and demonstrated the strong relationship. Between this system and improving cash management after explaining the concept, importance and classification of each of the variables, this study was consistent with the Iraqi Ministry of Finance’s approach to improving cash management by adopting the unified treasury account, which represents a qualitative shift in cash management, as the project will allow the possibility of monitoring the movement of cash on The level of the public sector as well as keeping pace with financial and economic progress. The study came to conclusions, the most notable of which is that there is a major difference between the traditional system of cash management currently followed and the unified treasury system for cash management in terms of control of cash, transparency, accountability, accuracy and speed of information, planning and control. Accordingly, it was the two researchers recommended the need for the Ministry of Finance to implement the Treasury Single Account (TSA) system in Iraq because of its positive effects on cash management by controlling all leaked resources legally and filling these gaps. The Ministry should prepare the requirements for the success of this system and reduce dependence on roads. Traditional cash management.

Abstract

Given the growing public debt burden and the volatility of global oil prices — the primary source of budget revenues — this study examines the economic impact of public debt on sustainable development in Iraq from 1990 to 2022. Using modern econometric models and quarterly time series data, the research analyzes the relationship between domestic and external public debt, economic growth, and sustainable development.

The study aims to identify the short- and long-term effects of public debt on growth and sustainability and clarify how oil price volatility affects this relationship. The results indicate that domestic debt has a less negative impact than external debt. While external debt supports expenditures in the short term, it increases long-term risks due to repayment obligations. The results also indicate weak links between high debt and sustainable development outcomes, reflecting the inefficient use of borrowed resources. Heavy reliance on oil revenues exacerbates the economy's vulnerability to external shocks. The study concluded with a set of recommendations: adopt wise debt management strategies; direct borrowing toward productive and developmental sectors; enhance transparency and institutional efficiency; diversify the economy to reduce dependence on oil; and cooperate with international financial institutions to design debt sustainability policies consistent with the Sustainable Development Goals.

Abstract

The study dealt with diagnosing the quality of the external auditor's performance in view of international auditing standards and external environment variables. The study was based on a main hypothesis that states “the process of raising the quality of the external auditor’s performance and ensuring the fairness and objectivity of professional opinion within the auditor’s report that reflects the essence of control practices requires professional, technical and strict adherence to international auditing standards with consider the integrate with the external environment variables surrounding the entity subject to auditing" . In order to achieve the objectives of the study and test the validity of the hypotheses related to it, the researcher adopted the descriptive (correlational) approach, which aims to know the size and type of relationship between the variables, that is, to what extent the study variables are related to each other, sub-hypotheses were derived, which confirm the existence of a moral correlation with statistically significant between the international auditing standards and quality of the external auditor's performance, the external environment variables and quality of the external auditor's performance. This requires adoption a number of tools, including formulating and designing the questionnaire form in an accurate manner and making use of some previous studies in the process of designing that questionnaire in order to cover all study variables in a way that represents the study community correctly.
The study reached a set of conclusions and recommendations, the most important of which are , one of the most important determinants of the success of external audit practices and achieving quality in the auditing performance is that the task must assign to a professional and competent external auditor possessing a number of personal qualities , scientific and professional qualifications, including integrity, objectivity and transparency in expressing a professional opinion , as addressed by the international auditing standard that requires exercising professional care, availability of skill, competence and training in the external auditor, he must possess the ability to understand international auditing standards and the conditions for their application, possess impartiality in the process of gathering evidence, familiarity with the affairs of the entity subject to auditing and the nature of its relationship with other external bodies. He must also possess a tendency of professional skepticism, which indicates alertness to cases that may indicate the possibility of a misrepresentation due to an error or fraud and critical evaluation of evidence , In addition to these features, the external auditor requires accuracy in determining the entity to which the auditor’s report are directed and justice in formulating this report as it is considered a link between the auditor and the needs and requirements of many users, including senior management, investors and creditors, in order to contribute to strengthening corporate governance and facilitate the process of making decision.

Abstract

This study aims to examine the impact of enlightened marketing on improving product quality through an exploratory study of the opinions of a sample of customers of Al-Rasheed Bank / Al-Kufa Branch. Enlightened marketing is based on fundamental principles, including focusing on customer needs, transparency, social responsibility, and providing genuine and sustainable value. The study sought to identify the extent to which the bank adopts enlightened marketing practices and the extent to which this is reflected in the quality of banking services provided. The study adopted a descriptive-analytical approach, using a questionnaire distributed to a number of customers to collect data concerning their perceptions of the level of product quality and its alignment with their expectations. The data were analyzed using appropriate statistical methods to test the research hypotheses. The results revealed a statistically significant positive relationship between the application of enlightened marketing principles and the improvement of banking service quality. This approach contributes to enhancing customer trust, increasing customer satisfaction, and improving their banking experience. The study also demonstrated that paying attention to customer feedback and responding to it effectively contributes to the continuous development of product quality. The study concluded that banks should adopt the concept of enlightened marketing as a strategic approach to improving the quality of their services and enhancing their competitiveness in the market. To achieve the objectives of the study, 33 questionnaires were distributed to a sample of employees of the bank.

Abstract

This study aimed to determine the impact of human resources development on the effectiveness of crisis management among employees at private Jordanian Universities.

The descriptive approach was adopted; By developing two tools to measure human resources development and the effectiveness of crisis management, The study community consisted of all employees of private Jordanian Universities in the capital, Amman, Within senior and middle management. According to the report of The Ministry of Higher Education for the year (2021), The number of private Universities in the capital reached (11). University, and due to the large size of the study community, (5) Universities were chosen because their geographical location is within the capital, Amman, and they have obtained the ISO (9001) certificate. (158) questionnaires were received, and after reviewing them, it was found that (3) questionnaires had incomplete answers, so they were excluded. Thus, The number of valid questionnaires for the purposes of analysis reached (155).

The study recommended that Universities should adopt greater human resources development as a preliminary step to reduce the impact of crises they may face in the future, Encourage open communications, Transparency in dialogue, and accept complaints and suggestions between leaders and employees.

Abstract

In the modern era, providing them with modern tools and technologies that This research aims to study the impact of digital transformation in accounting and its role in reducing poverty. Digital transformation is one of the most prominent developments witnessed by institutions contribute to improving financial and administrative performance. The research problem lies in the main question: Does digital transformation in accounting have an impact that can contribute to reducing poverty? This research aims to demonstrate the impact of digital technologies on developing accounting practices and improving financial resource management, which positively impacts economic and social development. To achieve these objectives, the study is divided into several sections. The first section of Chapter Two addresses the concept of digital transformation, its importance, objectives, characteristics, and types. It also explores the dimensions of digital transformation: the technical, human, and organizational dimensions, recognizing their crucial role in the success of digital transformation within institutions. The second section examines the concept of accounting and the impact of digital transformation on it. This section clarifies the role of modern technologies in developing accounting systems and improving the efficiency of financial and accounting processes. The research concludes that digital transformation contributes to the development of accounting practices by enhancing the accuracy of financial information and strengthening transparency and oversight. This, in turn, helps improve financial resource management and supports decision-making, which can indirectly contribute to economic development and poverty reduction.

Abstract

       This study aimed to measure the impact of fair value indicators (net realizable selling value, asset replacement cost, net future cash flows) on investment efficiency as measured by the market value per-share to earnings per share model and the deviation from the expected investment model. The study followed a descriptive analytical approach to interpret the relationship between its variables. The study population consisted of extractive and mining industry companies listed on the Amman Stock Exchange for the fiscal years (2019-2023), totaling (7) companies. To analyze the data and test the hypotheses, the following statistical methods were used: (descriptive statistics, test for stationarity in time series, Durbin-Watson test, Hausman test, multiple linear regression, simple linear regression), relying on the statistical software (EViews).

       The study concluded that there is a positive impact of fair value indicators (net realizable selling value, net future cash flows) on investment efficiency as measured by the market value per-share to earnings per share model, while they had a negative impact on investment efficiency as measured by the deviation from the expected investment model. Additionally, the study found that the asset replacement cost has a positive impact on investment efficiency as measured by the deviation from the expected investment model, and a negative impact on investment efficiency as measured by the market value per-share to earnings per share model.

       Based on the results of this study, the researchers concluded with several recommendations, the most important of which were: the necessity for extractive and mining industry companies listed on the Amman Stock Exchange to expand their disclosure of financial information related to fair value indicators with clarity and transparency to attract investors and gain their trust.

Abstract

Artificial intelligence (AI) applications are essential for enhancing payment security and improving customer experience in financial institutions. This research aims to examine the challenges faced by Mastercard in Australia and Visa in Singapore in implementing these technologies. The study focuses on three main areas: challenges related to fraud and privacy, the strategies employed by both companies to address these challenges, and the impact of AI applications on customer satisfaction and trust. The research adopts an analytical methodology that combines both qualitative and quantitative data, relying on diverse sources including academic studies and annual reports. The findings reveal that the effectiveness of AI applications varies across the two markets, reflecting different responses to local challenges. For instance, Mastercard demonstrates a greater reliance on machine learning technologies in Australia to combat fraud, while Visa in Singapore focuses more on enhancing privacy and data protection. The study offers strategic recommendations aimed at improving payment security and customer experience, such as increasing transparency in data usage and strengthening communication with customers. This research contributes to a deeper understanding of the role of AI in financial services, providing valuable insights for companies and practitioners in the sector. By addressing the unique challenges of each market, customer satisfaction can be enhanced and greater trust in digital payment services can be fostered.

Abstract

The research explores to test the Fama-French five-dimensional model in analyzing the returns of ordinary shares using profitability and investment as a measure of the model. Financial data needed for research. To solve the research problem, some mathematical laws and related statistical methods were adopted to analyze the data of the companies covered by the research. The results of the research indicated that the factors of profitability and investment, respectively, are the most important factors affecting the returns of the shares of the sample companies and their market value, on the one hand, and on the other hand, it requires the use of a five-dimensional Fama-French model to analyze the returns of ordinary shares from companies and the clarity and transparency of their financial information so that The financial analyst can use this model and rely on it in estimating stock returns, in addition to the existence of an efficient market in which the research sample companies operate, in addition to the ability of the F-F-5 model to explain the returns of the shares of the research sample companies by (67%), and this indicates that it contains (67%) ) of the risk factors that accompany its investment.

Keywords: profitability, investment, stock returns, Fama-French five-dimensional model

Abstract

This research aims to study the role of digital accounting technologies in improving financial control in Iraqi public sector entities by testing main hypotheses related to the extent of the impact of manual accounting and digital accounting technologies on the efficiency of financial control in public sector entities. The research also seeks to provide a scientific and practical overview on how to move from manual accounting to digital accounting, while identifying the difficulties of this transformation in the Iraqi environment. To achieve the research objective, a questionnaire was formulated and distributed to a selected group of academics and professionals who possess sufficient experience and academic qualifications. The sample included (144) individuals. After analyzing the results, it was concluded that traditional (manual) accounting suffers from several weak points that could negatively affect the control of public spending. The results also concluded that adopting digital accounting technologies would contribute to improving financial control in public sector units by reducing the chances of tampering with records, enhancing the transparency of financial operations, tracking cash flow, and identifying any deviations in the implementation of budget items, in addition to the government’s ability to conduct proactive control. The research concluded with a set of recommendations represented by the necessity of applying digital accounting technologies, investing in digital technical infrastructure, and emphasizing the enhancement of coordination and joint work between the relevant authorities by holding a number of courses and seminars that clarify the importance of adopting these technologies to ensure their application in public sector units.    

Abstract

Public-private partnerships (PPPs) have emerged as a critical mechanism for promoting sustainable development, particularly in the context of higher education institutions. This field study explores the role and impact of PPPs at Future University, focusing on how PPPs contribute to achieving the university's sustainable development goals. The study uses a descriptive approach by distributing (80) questionnaires to Future University staff, which were analyzed using SmartPLS V.4. The results reveal that PPPs at Future University facilitated infrastructure development, enhanced academic programs, and promoted research initiatives aligned with sustainability goals. However, challenges such as aligning stakeholder interests, ensuring long-term commitment, and maintaining transparency were identified as barriers to maximizing the potential of these partnerships. The study concludes that while PPPs offer significant opportunities to promote sustainable development in higher education, their success depends on strong governance frameworks, clear communication, and shared value creation among all stakeholders. The study provides recommendations to strengthen existing partnerships and guide future collaborations at Future University and similar institutions.