Search Results for trust

Abstract

This study aims to examine the epistemic role of Integrated Reporting (IR) as an interactive platform for building trust between financial analysts and external auditors, through a comparative analysis between emerging markets listed in the MSCI Emerging Markets Index and developed markets under the OECD. Adopting a comparative empirical design, the study integrates structural quantitative modeling with interpretive reasoning to explore the dynamics linking Integrated Report Quality, Epistemic Trust, and Professional Evaluation Accuracy. The empirical findings reveal that Epistemic Trust acts as a full mediator between reporting quality and evaluation accuracy, indicating that the impact of high-quality integrated reports operates primarily through the trust they generate rather than through information volume alone. Comparative results show that the strength of these relationships depends on the institutional maturity of the market: developed markets exhibit stronger structural coherence and higher epistemic stability, whereas emerging markets remain in the process of developing dialogical trust. Overall, the study concludes that integrated reports achieve their true epistemic function only when read as communicative texts, blending disclosure with credibility, and metrics with meaning. This philosophical perspective reframes accounting as an ethical and epistemic dialogue, where numbers become a language of trust rather than mere measures of compliance.

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 research aims to analyze the role of customer relationship management (CRM) quality in reducing administrative work stress among employees at Warith Al-Anbiya University (PBUH). This was achieved through a field study that sought to determine the extent to which trust and commitment, two of the most prominent components of CRM quality, contribute to addressing the levels of work stress experienced by university employees. Work stress was measured according to four main dimensions: administrative workload, nature of administrative work, role ambiguity, and role conflict. The study employed a descriptive-analytical approach. Data was collected through a questionnaire distributed to employees in administrative departments, the Human Resources Division, the Finance Department, and the university's colleges. A total of 98 questionnaires were distributed, of which 88 were returned and deemed valid for statistical analysis, representing a response rate of 89.8%, which reflects a good level of engagement with the research instruments. The statistical analysis revealed a significant impact of customer relationship management (CRM) quality on reducing administrative work stress. The results showed that trust and commitment clearly contribute to lowering ambiguity and role conflict, as well as reducing the workload resulting from daily organizational interactions. The findings also confirmed that improving CRM quality within the university environment enhances the effectiveness of administrative procedures and contributes to a more stable and supportive work environment for employees. The study recommends that the university adopt sustainable strategies to promote trust and commitment within its CRM system, given its direct impact on improving performance efficiency and reducing stress, thereby enhancing the quality of services provided to both students and visitors.

Abstract

The current research tries to test the nature of the relationship between experiential marketing in enhancing customer confidence and providing a model that can be applied in the Iraqi environment on a large scale. Formulating the research problem, expressed in the following question: Is there a relationship between experimental marketing and its dimensions in enhancing customer confidence? Therefore, the research seeks to study the sub-variables of experimental marketing and to show the extent of their contribution to gaining the customer's trust and to determine the type and nature of the relationship between experimental marketing and customer confidence. The researchers relied on the field study method and the descriptive analytical approach in completing the study and achieving its objectives. The researchers randomly sampled mall customers to conduct a survey of opinions using the questionnaire form, and the number of respondents reached (181) individuals. The data was analyzed using the spss v.26 statistical analysis program, and the structural equation was built by AMOS V.22. Appropriate statistical measures were used to test hypotheses. The research concluded that there is a relationship Impact and correlation between experiential marketing and customer confidence

Abstract

Social media platforms are distinguished by their ease of access to different categories of audiences and the high interactivity they provide, making them an effective means for companies and product owners to enhance their brands and communicate with the public directly and effectively. Since using celebrities on these platforms is considered one of the principles of influencer marketing, the advertisements they make have high credibility with consumers, which makes them an effective way of marketing for companies.

The study aimed to identify the rates of Iraqi consumers’ use of celebrities’ pages on social media platforms, and the most important conditions for the credibility of advertising on celebrities’ pages from the consumer’s perspective. This study belongs to quantitative descriptive studies that aim to know the effect of the credibility of celebrities’ advertisements on social media platforms on purchasing intentions among consumers. The researcher relied on the electronic questionnaire (Web questionnaire) as a tool for collecting data, while the researcher chose a deliberate sample of about (400) Iraqi consumers from rural and urban areas who follow the pages of celebrities on social media platforms.

The study found the following:

The motives for using celebrity pages on social media came in first place, and this indicates the respondents’ interest in following celebrity pages.

Expressing “like” came at the top of the ways the respondents of the study sample interacted with celebrity advertisements, followed by expressing “unlike” and “comments,” as the most common interaction pattern on these sites is “like,” “dislike,” and “comment.”

“Photos with Text” came in first place in terms of posts that the respondents interacted with, followed by “recorded videos of influencers using the product,” then “Status/Text Posts only.”

The phrases that explain the dimensions of credibility (trust - attractiveness - experience) of the celebrity came in first place, and this indicates the availability of the dimensions of credibility among celebrities (experience, trust, and attractiveness) from the point of view of the respondents.

Abstract

Entrepreneurial leadership is considered one of the key factors that contribute to organizational success and foster innovation and creativity within organizations. This research is an analytical study examining the impact of entrepreneurial leadership on creative work behavior at the University of the Future in Babel Governorate. The study aims to understand the role of entrepreneurial leadership in enhancing a creative work environment and motivating employees to innovate and create, thereby improving the overall effectiveness of the organization.

The research is based on the analysis of field data collected through a questionnaire distributed to a sample of faculty members and staff at the University of the Future. The questionnaire was designed to include several aspects related to entrepreneurial leadership practices, such as strategic vision, inspiration, trust, and communication, as well as their impact on employees' creative work behavior. The data were analyzed using appropriate statistical methods for the study.

The results of the study revealed that entrepreneurial leadership plays a pivotal role in promoting creativity and innovation within the university. The application of entrepreneurial leadership dimensions positively contributed to improving collaboration and interaction among employees, motivating them to offer innovative ideas and solutions in the university’s work environment. The study also confirmed the existence of a positive relationship between entrepreneurial leadership and creative work behavior, indicating that entrepreneurial leadership effectively drives employees toward adopting more creative work methods.

Moreover, the study found that entrepreneurial leadership requires the availability of certain fundamental factors, such as strategic vision, inspiration, mutual trust between leaders and employees, and effective communication. These factors help create a work environment that enables employees to think creatively and present innovative solutions that contribute to organizational development.

In conclusion, the study recommends enhancing the concept of entrepreneurial leadership at the University of the Future by implementing training and development programs targeted at academic leaders to strengthen entrepreneurial leadership skills. The study also recommends focusing on key leadership dimensions, such as improving internal communication between different departments and enhancing the strategic vision, to create a sustainable and creative work environment.

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

A case study of self-assessment and tax revenues An applied case study of the method of self-assessment of income in the General Tax Authority - Companies Department, and the problem of an overview of assessment and tax revenues was presented, and the study reached the stage of assessment and public revenues, and the study reached the stage of self-assessment and study, self-drawing and study in Abroad, Self-Painting and Study Abroad. Its final accounts through various activities, and that the mutual trust between the two parties to the tax accounting process) plays a key role in this type of income estimation methods, and the research came out with a variety of combination of relationships and mutual trust between the two parties to the tax accounting process through the development of tax awareness of the citizen. The one who successfully triggered the application of this method of estimating income, taking into account the tax administration’s commitment to the tax law and striving instructions not to be unfair to the taxpayer when estimating his income.

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

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

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 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

The digital era has completely changed how companies communicate with their customers, especially when it comes to marketing. The goal of "The Role of Personalization in Digital Marketing: A Study of Consumer Attitudes and Purchase Intentions" is to get insight into how consumers view digital marketing that is tailored to them, A Pearson correlation coefficient and a five-point Likert scale were used in this study to measure customer attitudes and how they affected purchase intentions. The study instrument displayed strong internal consistency and dependability, as seen by its Cronbach's Alpha coefficients, which varied from 0.724 to 0.901. The results indicate that, in general, tailored digital marketing methods have a favourable effect on customer attitudes and purchase intentions; nevertheless, further research is necessary to fully understand the consequences for consumer trust.

Abstract

The emergence of integrated reporting on global warming represents an important evolutionary stage in the auditing profession, as the auditor has moved from his traditional role of examining or auditing information or pre-prepared lists with a specific financial formula to granting a certificate of confirmation in the preparation of this information or financial and even non-financial statements. This certificate (report) is distinguished by some specificity from the conventional audit report, as assurance services fall between the level of absolute assurance and the lack of assurance, and it contains a wide range of services that do not differ from the two types of reasonable assurance and limited assurance. Specialized professional organizations, including the AICPA, have issued a group Among the standards for these services in order to rationalize their practical application, and I found many obstacles that could face the process of preparing integrated reporting on global warming in the local environment. The researcher adopted the descriptive analytical approach in the theoretical framework, as well as collecting data about the work environment and then analyzing it in the applied framework. This is done by taking advantage of the SPSS program for statistics, as well as the analytical method using it on a sample of data issued by oil refineries. The sample was estimated at the refineries of Shuaiba and Doura. The researcher reached results, the most notable of which is that there are no appropriate controls for preparing integrated reporting, as there is a difference in views about the suitability of the IR framework. As a criterion for assurance, and in particular, current assurance standards, most notably the International Standard for Assurance ISAE 3410, The research community consists of the Daura and Shuaiba refineries in Iraq. The research sample comprises 140 employees working at the Daura and Shuaiba refineries. The researcher used both the survey questionnaire (paper and electronic) and the model reports as tools. In this context, the questionnaire form was distributed to the research sample, require appropriate controls to evaluate the subject matter of an assurance engagement and the practitioner provides reasonable or limited assurance regarding the extent to which the subject matter is compatible with a specific basis, and the researcher concluded that: The high cost of preparing the integrated report compared to its benefits. The cost is also considered a major obstacle to making the entire integrated report the subject of a confirmation engagement (IIRC 2015). Confirming the entire integrated report requires the participation of multiple experts, which will make the engagement very expensive.

There is a difference in the level of credibility and reliability provided by integrated reporting compared to auditing, as integrated reporting does not provide the same level of credibility and trust provided by auditing financial statements. This is due to various reasons, including that integrated reporting is less quantitative and more qualitative in nature. The new form of assurance may fail to have the same confidence as an audit of financial statements. As a result, before embarking on making radical changes in current assurance models, sufficient time must be given. To refine its integrated reports and deal with stakeholders to determine the extent of the actual need for external confirmation, and the diversity of the nature of integrated reporting mechanisms, as the integrated nature of reporting processes and the many types of information reported require innovative forms to enhance credibility that can accommodate the link between the various components of integrated reporting. The researcher presented a main proposal to overcome the obstacles in integrated reporting of global warming, as she recommended that concerned parties adopt strategies such as strengthening cooperation and partnerships with other parties, providing training and continuous development for employees, and improving internal systems and processes to facilitate the reporting process.

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

It is not superfluous to claim that Iraqi banks are not technologically advanced. The aim of this research is to identify the factors that affect the adoption of electronic banking services in the Iraqi banking industry. The researchers focused on discussing and examining three main factors: the technological factor, the systems factor (legal and economic), and the environment factor (internal and external). The researchers used the descriptive approach in presenting and discussing the theoretical framework of the research and previous studies. Then they used the analytical statistical approach in examining the influencing factors. The questionnaire method was used to collect primary data from the research sample, which represented 16 Iraqi banks. 101 questionnaires suitable for analysis were obtained. Compiling the answers and analysing them statistically. The results of the study indicated that the main obstacles facing the Iraqi banking industry in adopting electronic banking services are: security risks, lack of trust, lack of a legal and regulatory framework, lack of information and communications technology infrastructure, and lack of competition between local and foreign banks. The researchers proposed a series of measures that the banking industry and government could take to address the various challenges identified. These measures include: creating a clear set of legal frameworks on the use of technology in the banking industry, supporting the banking industry by investing in ICT infrastructure, and banks should focus on competing in technological innovation rather than the traditional rules of retail banking competition.

Abstract

This research aimed to investigate the strategic role of Strategic Renewal (across its core dimensions: content, context, and process) in mitigating Organizational Anomie and its behavioral and value-based manifestations (anomie/normlessness, organizational cynicism, and the absence of values) within the dynamic organizational environment of Zain Iraq for Telecommunications. To achieve the research objectives, a descriptive-analytical approach was adopted. Data were collected through a specially designed questionnaire distributed to a purposive sample of leaders and administrators within the company. The data were analyzed using SPSS, employing descriptive statistical methods (Arithmetic Means and Standard Deviations) and inferential statistics (Pearson Correlation Coefficient and Simple Linear Regression). The results revealed high levels of both strategic renewal practices and organizational anomie within the surveyed company. Furthermore, a statistically significant inverse correlation was identified between the two variables, indicating that higher levels of strategic renewal are associated with a decrease in organizational anomie. Regression analysis further demonstrated that the dimensions of strategic renewal collectively explain 60% of the variance in organizational anomie, with the "Process" dimension exerting the strongest impact, followed by "Context" and "Content." The research concludes that strategic renewal serves as an effective entry point for curbing value-based and behavioral disintegration (anomie) in organizations operating in rapidly changing environments; however, its effectiveness is maximized when it encompasses processes and a supportive organizational context, rather than being limited to strategic content alone. The study recommends that the company's management focus on enhancing the value-driven and cultural aspects of renewal while bridging the trust gap between management and employees to achieve more integrated and sustainable strategic renewal

Abstract

Banks are exposed to many financial risks that arise when the bank faces difficulty in recovering loans from borrowers, which may affect the bank's assets and its ability to meet its obligations. There are also market risks related to fluctuations in interest rates, stock prices, and exchange rates, which negatively impact the value of assets. In addition, there are liquidity risks related to the bank's inability to meet liquidity needs suddenly, such as the withdrawal of deposits or financing loans, which creates challenges in achieving a balance between profitability and liquidity. Non-financial risks to which banks are exposed include operational risks resulting from the failure of internal systems or procedures, and legal risks arising from failure to comply with laws and regulations, which may lead to fines or legal cases. There are also strategic risks resulting from making incorrect decisions that affect the bank's future, in addition to reputational risks related to damage to the bank's image as a result of customer complaints or financial crises. To manage these risks, banks implement multiple strategies such as hedging, diversifying investments, and ensuring the implementation of regulatory requirements. Risk management helps improve the bank's stability and enhance its ability to make sound financial decisions, enabling it to reduce losses. Potential, capital preservation, and long-term sustainability are guaranteed, which increases the level of trust between clients and investors.

Abstract

This study highlights the vital role played by electronic banking in enhancing financial inclusion in Iraq, considering the challenges facing the financial sector—particularly the limited integration of large segments of the population into the formal banking system. The study is based on a problem concerning the limited role of electronic banking in expanding financial inclusion and seeks to evaluate its actual contribution in this field.

The study aims to diagnose the current state of electronic banking in Iraqi banks, determine the extent of the spread and usage of the services provided among the public, and measure the impact of these services on financial inclusion indicators—such as increasing the number of bank accounts and facilitating access to credit and other financial services. It also reviews the challenges hindering the spread of electronic banking, whether related to infrastructure, the regulatory framework, or the lack of awareness and trust among users.

The study adopts a descriptive-analytical approach, relying on official data issued by the central bank and commercial banks, in addition to an inductive approach that traces the relationship between the development of electronic banking and financial inclusion indicators. Despite the persistence of some geographical and social gaps, the study recommends the need to develop digital infrastructure, enhance financial literacy, and update regulatory frameworks to keep pace with the digital transformation of banking in Iraq.

Abstract

The research This research aims to demonstrate the importance of financial statements, the determinants of their effectiveness, and their relationship to administrative decisions. The General Authority for Taxes and the General Authority of Customs, both affiliated with the Iraqi Ministry of Finance, are obligated to implement tax laws. Furthermore, a Tax Policy Department was established within the Economic Department of the Iraqi Ministry of Finance in 2005. This department is responsible for drafting tax laws and developing tax strategy in Iraq. Consequently, decision-makers, assessors, and auditors within the General Authority for Taxes are required to possess professional qualifications and skills that enable them to examine financial data at a high level, particularly data prepared according to International Accounting Standards. They are also responsible for providing electronic software to facilitate administrative decisions aimed at achieving fairness in the distribution of the tax burden, saving time, and enhancing trust between taxpayers and the tax authority. This has made administrative assessment the foundation of the practical application of tax accounting. The research successfully addresses two key questions: First, do financial statements encourage or discourage administrative decision-making? The second question is whether the Iraqi legislator succeeded in achieving a balance between the interests of the state, society, and taxpayers through the tax system. The methodology used in this research was deductive, employing a descriptive approach to analyze financial reports (2021-2023) and an inductive approach using econometric analysis to refute the initial hypothesis: (There is no relationship between financial statements and administrative decisions). This was demonstrated by the results of the assessment memoranda, which showed that the relationship between financial statements and administrative decisions is interconnected, representing a part-whole relationship, as they constitute a significant financial resource and their proportion in the state's public revenues has increased.

Abstract

The research aims to identify the concept of geopolitical risks, and the state of cooperation between risk management and internal audit together to overcome geopolitical uncertainty, and to draw the attention of internal auditors to the ways that internal audit can provide assessment, confirmation and advice with regard to geopolitical risks, including responses initiatives and regulatory penalties.

To achieve the objectives of the research, the researcher used the constructive approach in the study and analysis through the use of dissertations master’s theses, periodicals, books and websites that deal with the subject of the study, especially with regard to the areas of: geopolitical risks and the role of internal audit in assessment, confirmation and advice.                                                                           

The research problem is defined by the basic question that this research seeks to answer: Can internal audit provide assurance and advice on geopolitical risks? And how?                                                     

The research reached a set of conclusions, the most important of which are:

The need of the internal auditor to carry out a comprehensive and independent assessment of geopolitical risks in cooperation and consultation with the Risk Management in order to identify the most important risks and integrate them into the audit plan, and to amend the plan based on the results of the continuous assessment and emerging risks, and to ensure that the management and the audit committee are fully aware of these risks and their effects and that they take the appropriate measures to deal with it and address it in a timely manner.

Based on the research findings, proposals were made that are consistent with these conclusions, the most important of which are:                                                                                                                  

The need for parties interested in the internal audit profession to hold seminars for auditors and hold specialized workshops to introduce geopolitical risks, and to draw the attention of internal auditors to the ways in which internal audit can provide assessment, confirmation and advice, with regard to geopolitical risks, and they are considered an essential part of the task of the successful internal auditor who adds Valuable to the company that gave him its trust.

Abstract

This research adopts a model that is reflected in its main objective on studying the concept of ethical leadership and its role in improving the performance of teaching staff in relation to ethical leadership behaviors and proving its relationship to teacher commitment.

 To achieve this, the research scale was built based on the dimensions of ethical leadership and performance by constructing a questionnaire (research tool), which consists of 20 questions divided equally on each dimension, which was aimed first at the perception of ethical leadership and the factors that affect ethical leadership as well, as well as improving performance among The research sample. The research presents the fundamental importance in exploring the perception of the teaching staff in the judiciary of knowledge of ethical leadership practices and their role in improving their performance and to what extent the dimensions of ethical leadership or behaviors and influence on their ethical leadership practice are related. In order to reach the objectives of the study, by relying on the analytical descriptive approach, the data was collected in a comprehensive inventory method, as it was applied to the teaching staff in a number of schools in the district of science in Salah al-Din governorate, which represents the research community. The number of distributed questionnaires reached (140) questionnaires, (112) of them, or 80%, which represents the approved sample of the study valid for statistical analysis, and it was analyzed according to the statistical analysis program SPSS.V22, based on the statistical indicators (arithmetic mean, standard deviation, percentage of difference factor and T-test).

The study came out with several conclusions, the most important of which is that: (a) ethical leadership positively affects the performance of teaching staff, (b) school leadership plays a positive role in promoting ethical behaviors among its educational cadres, and the study made several recommendations, including: Strengthening the moral qualities represented by justice, cooperation, firmness and trust Self-leadership of the surveyed schools as it governs their relationship with others and improves the level of individual and overall performance in the organization.

Abstract

This study aims to examine the impact of applying Social Responsibility Accounting (SRA) on rationalizing government expenditure in the Directorate of Persons with Disabilities and Special Needs in Babylon Governorate. It seeks to measure management awareness of the SRA concept, analyze the actual level of its application across its main dimensions (economic, social, and environmental), and clarify the extent to which such awareness contributes to the optimal use of financial resources. The study adopts a descriptive-analytical approach using the case study method. Data were collected through a questionnaire distributed to 60 respondents, of which 47 were returned, and 42 valid questionnaires were analyzed using SPSS software. The results indicate a high level of SRA implementation across all three dimensions. The findings of the main hypothesis test reveal a statistically significant effect of management awareness of SRA on government spending rationalization, with a coefficient of determination (R² = 0.765). Multiple regression analysis shows that the economic dimension has the strongest impact on rationalizing expenditure, followed by the environmental dimension, while the social dimension has a relatively weaker effect. The study recommends enhancing managerial awareness of SRA, adopting a clear accounting framework for performance measurement, and ensuring balanced support of economic, social, and environmental dimensions. Integrating SRA into institutional performance evaluation criteria would improve organizational performance, strengthen public trust, and support sustainable development.

Abstract

This study aims to analyze the role of banking digitalization in enhancing financial inclusion in Iraq by assessing the impact of digital banking services on empowering groups excluded from the formal financial system. The study adopts a quantitative analytical approach based on panel data from a sample of Iraqi commercial banks over the period 2015–2024. It examines financial inclusion indicators, including the number of newly opened bank accounts, the volume of electronic transactions, and the proportion of loans directed toward individuals and small businesses. These indicators are analyzed against banking digitalization measures, represented by the adoption of mobile and internet banking services and the volume of investments in technological infrastructure. Panel data regression models, namely Fixed Effects and Random Effects, are employed, in addition to the Hausman test to determine the most appropriate model. Instrumental Variables (IV) models are also used to address the potential issue of reverse causality between banking digitalization and the increasing demand for banking services. The results reveal a positive and statistically significant effect of banking digitalization on enhancing financial inclusion, particularly through increasing the use of electronic transactions and facilitating remote account opening. The findings also indicate variations in the magnitude of this effect between state-owned and private banks, with a greater impact observed among private banks, which demonstrate greater flexibility in adopting modern technologies. The study concludes that banking digitalization represents an effective pathway toward expanding financial inclusion in Iraq, provided that digital infrastructure is strengthened and public trust in electronic services is enhanced. The study offers several recommendations for policymakers and banks to improve access to financial services and empower financially underserved and unbanked populations.

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.