Journal of Accounting and Financial Studies

This research aims to identify deficiencies in the financial statements of insurance firms operating in Iraq concerning their adherence to the International Financial Reporting Standard IFRS 4. Additionally, it emphasizes the significance of implementing the IFRS 17 financial reporting standard in Iraqi insurance companies and its role in rectifying the deficiencies in financial reporting that arise from the application of IFRS 4. The primary objective of this study provides a comprehensive analysis of the effects that the implementation of the International Financial Reporting Standard (IFRS) 17 has on the financial statements of insurance companies operating in Iraq. The researchers employed a descriptive and analytical methodology, utilizing an empirical investigation of financial data released by insurance companies in Iraq. These companies constituted the sample for the study. In addition, a survey was administered to a total of 173 individuals who possess expertise in the subject matter. Out of these respondents, 154 completed the questionnaire, and the resulting data was subjected to analysis utilizing the statistical software SPSS. The findings of the study unveiled several noteworthy observations. These include a robust positive impact, which is both statistically significant and evident, of implementing the IFRS 17 standard on various aspects such as disclosure and presentation, financial reporting quality, financial statements, net income and retained earnings, as well as financial solvency within the Iraqi insurance sector. The findings of the study also indicated a robust and statistically significant correlation between the implementation of the IFRS 17 standard and enhancements in the quality of financial reporting, financial statement quality, net income, and retained earnings, as well as financial solvency within the Iraqi insurance sector.

Building efficient and effective internal control requires the adoption of modern international standards and frameworks for internal control to achieve its goals, as they are the basis for following up on the plans that senior management seeks to achieve. Adopting modern, internationally approved standards represents an important factor for the integrity of internal procedures on the one hand, and a necessary step to improve the decisions of insurance companies in general. The research aims to evaluate risk management in accordance with the integrated and updated COSO framework for the year 2017 as a basis for the evaluation and its role in reducing insurance compensation losses. The research aims to identify international efforts to activate internal control and attempt to address this problem by preparing a proposed model for internal control based on frameworks. Modern control and international standards and integrating them into an integrated model to guide Iraqi general insurance companies in building effective and efficient internal control and applying it to the research sample. Two tools were used to collect the data necessary to complete the research. The first tool is the survey list and personal interviews, through which the extent of compatibility of procedures was determined. The internal control method used in Iraqi public insurance companies with the Integrated Internal Control Framework (COSO) updated in 2017. The second tool was the financial statements of the companies to identify the insurance portfolios that were exposed to losses through insurance compensation in the companies studied.
The researcher reached a set of conclusions, the most notable of which is that insurance companies lack a special department for compensation management and a special department for risk management responsible for evaluating and analyzing risks and selecting insurable risks that do not expose insurance portfolios to compensation losses, as these departments have staff, holders of advanced degrees, and material and human capabilities. Accordingly, it recommends The researcher made a set of recommendations, the most important of which is the need for the company to rely on professional publications related to internal control and to keep pace with developments occurring at the level of publications of international professional organizations such as (COSO) and financial and statistical standards when preparing plans to estimate production operations through estimating premiums, compensation, expenses and the number of documents expected in the future, as well as evaluating The results of the insurance portfolios’ work, diagnosing the strengths and weaknesses, identifying existing deviations, and analyzing the reasons for their occurrence in order to avoid their occurrence in the future.

The research aims to clarify the concept of internal control as an important tool in the service of management because of its fundamental role in ensuring the safety of work and addressing deviations. The research problem was the increase in tax expenditures, so the research problem emerged from the question (Does internal control have an impact on tax spending?) and aims the current research seeks to verify the effect of internal control as an independent variable and the rationalization of tax spending as a responsive variable, in addition to identifying the levels of its practices. Therefore, the importance of the research comes in that it sheds light on the reality of internal control and the importance of this function in the availability of decent work and the growth of the economy, based on the importance of the research topic. In public organizations, its importance to the General Authority for Taxes and society, and the variable dependent on tax expenditures, and the economic unit studied was (the General Authority for Taxes), as the descriptive and analytical approach was used, relying on taking practical cases from the reality of the General Authority for Taxes for each form or form of tax expenditures, that The research sample was in the senior taxpayers section of two companies for the period (from 2020 to 2021).
It relied on the disclosure of ongoing operations to determine the revenues for each fiscal year, and the tools adopted in the process of analyzing data and financial statements were based on the annual controls issued by the General Authority for Taxes, which express financial ratios relied upon by the authority to subject the taxpayer to tax, and within the framework of discussing the results, the researcher presented a number of The most important conclusions are that oversight implements and applies laws, regulations, and instructions that contribute to facilitating the completion of daily transactions as well as increasing tax revenues by applying the annual controls issued by the General Authority for Taxes. The researcher also presented a number of recommendations, the most important of which is the necessity of the taxpayer reviewing the General Authority for Taxes to determine the exempt taxes. The taxes that must be paid to the General Authority for Taxes - Department of Direct Deduction imposed on workers according to Income Tax No. 113 of 1982, as amended.

The research aims to show the importance of applying Financial Reporting Standard No. 8 accounting policies and changes in accounting estimates and errors to achieve tax justice for taxpayers and the General Tax Authority, because of the importance of the standard because it contains the principles and foundations that must be taken into account when preparing financial statements to give them more credibility, appropriate, where the research problem was the emergence of many problems, and obstacles in addressing changes in policies, estimates, and accounting errors as a result of rapid changes and developments in the business world, so it was formulated International Accounting Standard (IAS8) Accounting policies and changes in accounting estimates and errors to address these problems, and as a result, the question arose whether there is an impact of the application of International Accounting Standard No. (8) on net income and its reflection on tax justice, and the deductive approach (from general to private) was adopted in covering the theoretical side of the research, while the practical side is the inductive approach by linking the research variables and adopting financial data and reports for the research sample companies.

The research aims to apply the necessary professional care and skill standard issued by the American Institute of Internal Auditors (IIA) within the categories of internal auditing attributes standards and its elements, and to demonstrate the importance of this standard in improving the quality of internal auditing and its reflection on the external auditor’s procedures, for the purpose of reducing the risks of financial and administrative corruption, and for the purpose of achieving the objectives of For the research, a two-axis survey list was designed that included many questions directed to workers in the Internal Audit Division in a community. The research sample was a survey list distributed to them directly. The response rate was (96%) from the sample, which amounted to (61) auditors, and statistical analysis was done. According to the (SPSS) program, the results of the research showed a relative application of the standard of skill and professional care necessary for internal auditing to reflect positively on the procedures of the external auditor, with the aim of proving the research hypothesis in applying the standard of skill and professional care necessary for internal auditing to the research sample, and the researcher reached a number of conclusions. The most important of which is that applying the necessary professional skill and care standard and its elements improves the quality of internal auditing in the economic unit sample of the research and thus reflects positively on the external auditor’s procedures. The researcher also presented a set of recommendations, the most important of which is the necessity of keeping pace with developments that have occurred in internal auditing, and working to apply the skill and professional care standard. Necessary in the research sample, for the purpose of improving the quality of internal auditing.

The primary objective in any industrial organization is to achieve maximum profit. However, the high costs of the production process present a significant challenge for industrial unit management. Therefore, this research aims to revealing the importance of using standard costs in improving profitability, determining the type of relationship between research variables and demonstrate the impact of standard costs on expense reduction and profit maximization., To achieve these goals, the descriptive statistical approach was adopted, so the sample consisted of 110 technical and administrative managers. Depending on the results of the research, there is a high agreement between the opinions of the research sample members about the importance of the standard cost method in achieving the company's goal, and the correlation coefficient R showed a strong correlation between standard costs and cost reduction by (86%) and the level of profitability by (89%), and the research also found from the R-Square determination coefficient that the independent variable explains the change in cost reduction by 74% and profitability by 80% and the remaining variables did not address the model.
The research also includes a set of recommendations, including urging industrial sector companies to establish secure foundations when implementing standard cost methods in light of target costing, as an alternative to traditional cost standards that overlook market fluctuations and the costs of competitors' products.

The research aims to study the merger of companies and its impact on financial indicators and then on stock prices in the financial markets, as the merger indicates the tendency of two or more companies to create a new entity (the merging company) capable of achieving the company’s objectives and improving financial indicators, which is reflected in stock prices in the market. Finance, and the research sample was the merger of Al-Zawra Springs General Trading and Contracting Company Limited, Real Estate Investments, and Healthy Water Bottling, Soft Drinks, and Juices Company Limited (Aquafina) with the Baghdad Soft Drinks Company in the first phase in 2017, then the merger of the Zaki Group Company for General Trade and Food Industries Limited with the Baghdad Beverages Company. Al-Ghaziyeh in the second phase in 2021, and data and information were collected through the annual financial reports issued by the Iraq Stock Exchange for the time period (2014 - 2022), as well as data from other companies. The financial indicators represented by indicators of liquidity, activity, indebtedness, and profitability were measured, as well as the stock prices of the merging company, Baghdad Soft Drinks Company. As for the analysis process, the program Exel 2013 and SPSS were used, and the arithmetic mean, standard deviation, and variance were measured. The research reached results, the most important of which is the success of the merger operations. For the Baghdad Soft Drinks Company, and there is no discrepancy between the financial indicators before and after the merger, despite the decline in the financial indicators for the Baghdad Soft Drinks Company in the first year after the merger as a result of the significant decline in the indicators before the merger of the merged company, but the indicators begin to improve in subsequent years.

Given the increasing importance of sustainability reporting, auditors must adapt their procedures to verify the accuracy and reliability of sustainability information. Therefore, understanding the implications of potentially material topics disclosed in the GRI-11 standards for the oil and gas sector on audit procedures is critical for both auditors and companies to ensure the credibility of these reports. Therefore, the research aimed to measure the level of disclosure of indicators of core topics related to sustainability in the oil and gas sector in accordance with the standards of the Global Reporting Initiative (GRI-11) and its reflection in audit procedures. To achieve this, the research relied on the method of content analysis of financial reports and the Board of Directors’ report when measuring and testing the level of disclosure of indicators of the core topics of sustainability reports in the oil and gas sector, deriving the audit procedures proposed from the Global Reporting Initiative (GRI-11) standards, and choosing the Basra Oil Company to apply the practical aspect. And prove the research hypotheses. One of the most important findings of the research is the low percentage of the overall evaluation of the level of commitment of the Basra Oil Company (research sample) to disclose indicators of the core topics of sustainability reports in the oil and gas sector by (7%), in addition to the discrepancy in the level of disclosure between indicators of the core topics of sustainability reports. The research also reached many recommendations, the most important of which is the need to oblige oil and gas sector companies operating in Iraq to apply the indicators and standards of the Global Reporting Initiative (GRI-11) to prepare sustainability reports and adopt the proposed audit procedures.

This research aims to address the defects of the EFQM model in evaluating the quality performance of school education by adapting the balanced scorecard. This study also aims to reveal the reality of school education quality in Iraq by designing a balanced scorecard that adopts international school education quality standards. The study selected the Second Baghdad Al-Karkh Education Directorate as a research sample. The study used the secondary data method as a means to collect data. Data was collected from documents, records, and statistics of the sample, as well as interviews with the sample’s managers. The most important findings are that the balanced scorecard provides financial and non-financial measures that are consistent with international educational quality performance standards. This indicates that the balanced scorecard overcomes the drawbacks of descriptive evaluation in the EFQM model. In addition, it provides quantitative results that enable school education institutions to identify and address quality weaknesses. Finally, the results of the study indicate several weaknesses in school education quality such as weaknesses in financial allocations for the development of human capital, informational capital, and organizational capital, which in turn was reflected in the development of internal processes and then the outcomes of the educational process (the student).

The goal of this research is to establish procedures for auditing deposit insurance activity to reduce the risks of financial failure for the research sample and to predict the financial failure of the company using the Altman model. The research sample is the Iraqi Deposit Insurance Company for the fiscal year 2021. The researchers also reached a set of conclusions, most notably that the company operates in a high-risk environment, and this was supported by the Altman Index, which showed a low result. The study also revealed many risks (financial, operational, business, external) that contribute to financial failure in deposit insurance activities. Accordingly, the researchers proposed several recommendations, the most important of which are for management to take into account the risks in the environment in which the company operates and work to reduce those risks and the need for the auditor to rely on audit procedures that contribute to reducing the risks of financial failure to guarantee deposits.

The research aimed to show how IFRS affect the provision of financial information to agricultural companies and its impact on the final financial reports that reflect the company's performance, as agricultural companies are considered one of the most important economic sectors in many countries, as they include a variety of activities such as crop cultivation, livestock breeding, forestry and fishing activities, etc., and it is important that the financial information provided about these companies is accurate and reliable, allowing investors, shareholders and regulators to understand the financial situation. Companies in the local environment rely on the requirements of the unified accounting system and its instructions and on the local accounting rules issued by the Accounting and Control Standards Board in Iraq when preparing their financial statements, which led to these companies facing challenges with regard to the accounting measurement of biological assets due to the changing nature of those assets in addition to the impact of natural and climatic factors on these assets, and the accounting measurement of biological assets requires determining their fair value and estimating the expected return and cost of them Gross, in addition to estimating potential losses as a result of risks related to agricultural factors, therefore, the selection and application of appropriate accounting policies can significantly affect the final financial results of agricultural companies.

The research aims to evaluate the impact of the transition from local accounting standards to International Financial Reporting Standards (IFRS) on financial statements, and measure the change in the value relevance of financial accounting information, i.e. the book value of property rights and profits before and after applying the International Financial Reporting Standard (IFRS1), and to test the impact of applying the standard. In order to suit the book value per share and the value of accounting earnings per share, and for the purpose of achieving the research objective, financial statements were prepared for the banks in the research sample that applied the International Financial Reporting Standard (1) and were listed on the Iraq Stock Exchange for the period (2013-2015) before adoption and for the period (2016-2019) after. Adoption and then the value suitability was calculated through the use of the price model, enhanced with statistical methods and programs represented by the (SPSS) program to test the research hypotheses, and the most important conclusions reached are that the adoption of international accounting standards and international financial reporting standards affects the value suitability of the banks in the research sample and this It confirms the validity of the conclusion that financial statements prepared based on international financial reporting standards express themselves more appropriately than traditional statements, and the most important recommendations reached are that bank management must adhere to all requirements of international accounting and financial reporting standards to enhance the characteristics of accounting information for users of financial statements, because adherence to those standards It makes the financial statements honestly express the true contents of the numbers and events they contain.

During the other two decades of the last century, Iraq witnessed clear and tangible changes in social, economic and political conditions. One of the most important of these changes is the transition to a free economic system with its various tools and devices and the increase in foreign investments in Iraq. Therefore, the matter requires that the accounting and auditing profession in Iraq be able to keep pace with these changes and developments so that it can perform the required role. In order for this to be achieved, the profession must have a system of basic components that enable it to do so efficiently and effectively. One of the most important of these components is the existence of auditing standards on the basis of which the external audit of the financial statements is carried out. The standards are considered to be the model or pattern that the auditor must follow while performing his work and are used to judge the type and quality of the work carried out by the auditor. They also specify the responsibility that the auditor bears as a result of performing the audit. The research aims to demonstrate the extent to which the Iraqi Auditing Guide No. (2) regarding the auditor’s report on the financial statements, issued by the Accounting and Regulatory Standards Board in the Republic of Iraq in 1999, fulfills the International Auditing Standard No. (701, 705) regarding forming the external auditor’s opinion and reporting on the financial statements. Issued by the International Federation of Accountants for the year 2022 AD. The research reached several conclusions, the most important of which is the existence of a gap between the requirements of the approved international auditing standards related to the auditor’s report and Audit Guide No. (2) in the auditor’s report, as the percentage of compliance of Audit Guide No. (2) with the requirements of international standards reached (31%) and the percentage of non-compliance It fulfills these requirements (69%), which indicates that the Iraqi audit manuals do not cover the requirements of international auditing standards, which affects the quality of the auditor’s report. The research concluded with the recommendation of the Accounting and Regulatory Standards Board in Iraq to seek to begin work on amending the Iraqi audit manuals related to the auditor’s report. Accounts, especially Audit Guide No. (2), in line with developments in international auditing standards for the report, to develop the auditors’ report in Iraq and improve its content to be more useful to users in making their current and future decisions.

This study examines the efficacy of item budgeting at the University of Baghdad by investigating the impact of integrated control systems on the efficiency and effectiveness of item budgeting within organizational departments. Using a sample size of 60, the research employs multiple regression analysis to explore elements such as vertical and horizontal integration, diagnostic and interactive uses of controls, and other organizational factors like technology and leadership. The findings reveal significant positive correlations among key variables, notably between 'Technology Used' and 'Leadership,' and between 'Alignment' and 'Aggregation'. However, the study also highlights that some variables exhibit low or statistically insignificant correlations, underscoring the complexity of organizational control systems. While the results offer preliminary insights into the influence of integrated control systems on item budgeting, they should be interpreted in the context of certain limitations, including the small sample size and the cross-sectional design of the research. Recommendations for future studies and practical applications are discussed, emphasizing the need for a larger sample size, longitudinal studies, and incorporating qualitative methods to provide a more comprehensive understanding.

The study aimed to calculate competitiveness in the Iraqi imports market among main exporters of wheat and rice during (2000-2021). Therefore, some competitiveness indicators were measured, such as revealed comparative advantage, price competitiveness, and market share, in order to determine the market share and competitiveness of the countries exporting the two crops and the extent of their impact on prices. Firstly, the results indicated that Thailand, India, and Pakistan have a revealed comparative advantage in exporting rice to the world, with the exception of the United States of America. Russia has a comparative advantage in exporting wheat to the world better than United States, Canada, and Australia. Secondly, the price competitiveness results for rice showed that both Thailand and Pakistan have price competition in exporting rice with the rest of their competing countries inside Iraq. The price competitiveness for wheat showed that the United States, Canada and Australia have price competitiveness, except for Russia. Finally, the results of the market share of rice and wheat exporters inside Iraq showed that Thailand has the highest market share in exporting rice to Iraq and that the United States has a greater market share in exporting wheat to Iraq.

At present, the external risk environment is now competing with the internal risk environment as a primary focus for risk management, due to the dominance of the sustainability agenda, as these issues pose real challenges to the company, because internal audit contributes to adding value through evaluating and improving risk management processes, as the research aims to shed light The role of internal audit in developing a plan to evaluate the factors of the external environment represented by (economic and social) factors to determine the work centers according to the degree of their exposure to risks in order to control them and reduce them to the level acceptable to management. Its importance stems from the scarcity of studies and research that have addressed these factors and evaluated their impact on the company’s operations mediated by the function. Internal audit to identify the risks associated with it. Therefore, those concerned with internal audit and management should collect as much information as possible about the company’s external environment to design a control system that is compatible with the surrounding risks and not waste time in relatively unimportant areas. The researcher uses the risk matrix to link work centers and risks and communicate the research reached a set of conclusions, perhaps the most important of which is that Iraqi public companies are surrounded by many risks that must be dealt with to avoid future risks, perhaps the most prominent of which are the economic conditions as well as a weakness in commitment to social responsibility. The research concluded with several recommendations, the most important of which is the need for the competent authorities in the auditing profession to hold seminars and workshops. For internal auditors to identify and evaluate the risks of economic and social factors to determine the degree of their impact on their departments, while developing a guide and indicators for how they deal with these risks and taking them into account when developing the audit plan to design audit procedures to avoid these risks.

The research population represents the banks listed in the Iraq Stock Exchange, while the research sample is represented by (5) banks chosen from among (25) banks listed in the Iraq Stock Exchange, represented by (Assyria International Bank, Bank of Baghdad, Gulf Commercial Bank, Bank Commercial Region, Trans-Iraq Investment Bank) that matches the research requirements for the period (2015_2022) using annual data. A set of financial ratios was used to measure each financial soundness indicator, and statistical methods represented by measures of central tendency were used, as the (arithmetic mean) was used to know the rank of each bank during the analysis, the highest value, the lowest value, and the rank of each bank among the banks investigated. The research concluded that there is The effect of financial soundness indicators in enhancing the volume of bank deposits, and this effect varies from one bank to another during the research period. On the other hand, the study recommended the need for banks to evaluate financial soundness indicators and develop them continuously to keep pace with the changes occurring in the economic environment to enhance the volume of deposits, which will reflect positively on the financial soundness of the banking sector and the economy

The research aims to present the concept of intangible assets and discuss the foundations of their measurement and valuation according to the IAS 38 and IVS 210 standards, as well as the IFRS 13 standard, which is directed to be used in the event of re-valuating intangible assets according to IAS 38, and knowing the value of the economic unit through the Tobin's Q scale and explaining the impact of the above on the value of the economic unit. One of the most important findings of the research is that, despite the difference in measurement guidelines between IAS 38 and IVS 210, there was no statistically significant effect of measuring intangible assets on the value of the economic unit, regardless of whether it was measured according to IAS 38 or IVS 210. The research also recommended the need for the economic unit, the research sample, to provide additional information about intangible assets in its reports, such as their history and the extent of their importance to achieving the success and continuity of the unit, to provide a better understanding of the extent to which these assets affect the value of the economic unit.

The bank's capital is considered an essential element when establishing a commercial bank, as it is the main source of funding for all the bank's assets. In addition, it plays a crucial role in safeguarding the bank from operational or investment losses, as well as protecting customers' deposits from unexpected losses that the bank may incur. Based on this premise, the idea of the research began by elaborating on the concepts of owned capital in detail, as well as highlighting the importance of attracting deposits for commercial banks and the relationship between owned capital and deposit attraction in the bank. The research was limited to the indicators of capital adequacy ratio (capital to total assets, capital to total loans, and capital to total deposits) as independent variables, considering these indicators as the fundamental pillars on which depositors base their decisions to deposit their funds in commercial banks. The dependent variable was the total bank deposits during the research years. By adopting two banks, Babylon Commercial Bank and Iraqi Commercial Bank, as a purposive sample for the research and a time series spanning five years (2018-2022), the researcher assumes that there is a strong and statistically significant relationship and impact between the independent and dependent variables, and attempts to prove it using financial and statistical analysis. The researcher reached a set of conclusions, the most important of which is that the capital adequacy ratio to total deposits is the most influential indicator in attracting depositors' funds, as the primary demand of depositors is to provide sufficient protection for their funds during financial crises. There was also a set of recommendations, the most important of which was to strengthen the relationship between commercial banks and customers in order to ensure customers' trust and attract their deposits by using all necessary means of attraction.

The research aims to demonstrate the extent of internal auditors’ commitment to integrity and objectivity in accordance with international standards issued by (IIA) and its reflection on the effectiveness of audit committees in achieving this commitment in the Central Bank of Iraq. In the practical aspect, the researcher adopted the descriptive analytical approach, presenting and studying the discovered cases, as well as adopting a checklist that included a set of questions that fit the problem, importance, and hypothesis of the research and was distributed to the research sample consisting of employees of the Internal Audit Department at the Central Bank of Iraq to reach and interpret the results. The research reached a set of conclusions, the most important of which are: 1- Internal auditors at the Central Bank of Iraq are committed to the integrity and objectivity of internal auditing in accordance with international standards issued by (IIA), by ensuring that the tasks assigned to them are carried out in accordance with the law and professional requirements, so that they can provide Professional, neutral and unbiased reports and judgments regarding the work they perform, and they do not participate in illegal acts that lead to harming the reputation of the Central Bank of Iraq and the profession it practices. 2- The Audit Committee at the Central Bank of Iraq has an active role in achieving the internal auditors’ commitment to internal audit ethics in accordance with the international standards issued by (IIA) by reviewing the internal audit charter and ensuring that there is an approved guide to the rules of professional conduct that is followed by the internal auditors. In addition, internal audit is professionally linked to it, which helps enhance the independence and impartiality of its work. The research also included a number of recommendations, including 1- The need for the audit committee to ensure the integrity and objectivity of the internal auditor when performing his assigned tasks on a regular and continuous basis in order to ensure the fairness and impartiality of his judgments and the approval of his reports in performing its supervisory and oversight tasks over the system of internal control, risk management, compliance, and governance. The necessity of supporting the internal auditor’s commitment to integrity and objectivity in accordance with international standards issued by (IIA) by adopting and providing material and moral incentives that honor the diligent and honest auditor, among others

This study aimed to identify the modified impact of governance on the relationship between external electronic auditing and internal auditing tasks in commercial banks in Iraq. out of (386) male and female employees in the internal audit departments; Arithmetic means, standard deviation, simple and hierarchical regression analysis were used to test the hypotheses, and the study found a set of results, most notably: the existence of an effect of external electronic auditing on internal auditing tasks in commercial banks in Iraq, and the existence of an effect on governance as a modified variable in improving the relationship between external electronic auditing and the tasks of external auditing. Internal auditing in commercial banks in Iraq The study recommended a set of recommendations, the mo-st prominent of which are: The need for commercial banks in Iraq to provide information related to financial disclosure to shareholders and investors.

This research aims to investigate the impact of board of directors’ characteristics on integrated reporting and its reflection on Iraqi economic units value.
To achieve this, the research relied on the deductive approach with regard to the theoretical aspect of the research, by relying on Arabic and foreign books, theses, dissertations, articles, and another site related to the research subject. in the practical aspect, this research relied on inductive approach by analyzing financial reports of commercial banks listed in Iraqi stock exchange in 2021.
This research reached a set of conclusions, the most important of which is the size of director board and the number of board meetings have positive and significant impact in integrated reporting , the percentage of women in director board have negative and insignificant effect in integrated reporting, the integrated reporting have positive and significant effect in firm value ,the indirect effect of director board characteristics in firm value by integrated reporting is more than direct effect of board characteristics in firm value .
The research came out with a set of recommendations, the most important of which is increase the size of director board and the number of board meetings because they increase integrated reporting which increase firm value . decrease the percentage of women in the board of director to increase integrated reporting. Increase integrated reporting in order to increase firm value.

The research aimed to calculate the economic return of adopting the integrated pest management – IPM program for pests that affect palm trees from the economic perspective, by measuring the impact of its application on some economic variables (total costs, average production, and net profit) per donum which is a quarter of a hectare. The results showed that the application of IPM positively impacts the average production, as it reached the levels of application (low, medium, and high) of about (1647, 2161.3, and 1798.5) dinars/ donum respectively. As well as the positive impact in reducing costs, the results showed that the costs for the same application levels amounted to (177897, 171362, and 122109) dinars/ donum respectively. Also, the net profit has been positively affected by the program on farmers who apply the program in a medium and high manner compared to those who apply it low. The results showed that the net profit amounted to (61945, 97104, and 100599) dinars/ donum respectively. The research recommended increasing support for programs using modern control methods in control to reduce costs and protect the environment, as well as increasing financial support for the integrated pest management program in Karbala Governorate and extension programs in the field of eco-friendly control.

The research aims to test the impact of operational excellence on quality Ambidexterity in Iraqi strategic stadiums. The main research problem is summarized in the following question: "Have the researched strategic stadiums been able to employ Shingo's dimensions of operational excellence to achieve quality Ambidexterity?" A comprehensive field survey was used to collect data. Given the importance of the sports sector in this field, Iraqi strategic stadiums under the management of the Ministry of Youth and Sports were selected as the field of research, comprising eight fully equipped stadiums. The researcher visited these stadiums, namely: Al-Shaab International Stadium, Al-Basrah International Stadium, Karbala International Stadium, Najaf International Stadium, Maysan Olympic Stadium, Al-Kut Olympic Stadium, Al-Minaa Olympic Stadium, and Al-Madinah International Stadium. The research sample consists of 108 individuals, including stadium managers, their assistants, as well as community officials and substitutes, totaling 349 individuals for the researched stadiums. The researcher adopted the descriptive analytical approach, using a questionnaire as the primary tool for collecting field data. Data analysis and hypothesis testing were conducted using appropriate statistical tools with the assistance of SPSS software. The results revealed the impact of Shingo's dimensions of operational excellence on achieving quality Ambidexterity.

The research aims to identify the cognitive aspects of the research variables and verify the impact of applying the requirements of the International Financial Reporting Standard IFRS17 on the current internal audit procedures. These variables were studied in insurance companies listed on the Iraq Stock Exchange. The sample included (5) companies, A checklist was organized to determine the reality of the internal audit procedures and the most important challenges that will face the internal audit procedures if IFRS 17 requirements are applied. The researchers adopted the descriptive and analytical approach and used many statistical methods, namely the arithmetic mean and standard deviation. The researchers reached conclusions, the most important of which was that IFRS17 is one of the important standards that will help organize accounting treatments for insurance contracts. The current internal audit procedures are not qualified to meet the requirements of IFRS17 because they operate in accordance with the requirements of the unified accounting system, which lacks the most basic elements of measurement, presentation, and disclosure that the standard included. The researchers reached recommendations, the most important of which was that it is necessary for the authorities responsible for regulating the profession to amend the requirements of the accounting system. The unified standard to keep pace with the requirements of IFRS17, and the necessity of organizing professional training courses to increase the internal audit team’s knowledge of the requirements of the standard.

The research aims to clarify the cognitive foundations of the sustainable value chain and its role in reducing production costs within the economic unit. The researchers relied on the application of sustainable value chain technology to the stages of electric heater production 120 l, the research sample within the National Electrical Industries Company for the year (2022). To achieve this, the researchers relied on the inductive and deductive approaches, and they reached many conclusions, the most important of which was that the use of a sustainable value chain reduces emissions and waste. The resulting result protects raw materials from waste and waste and increases the rate of utilization of those materials by reusing them more than once, which helps to achieve optimal use of resources, which in turn leads to reducing costs within the unit.

The aim of the research is to define the performance evaluation process, its importance, objectives, and the necessary steps to achieve it. It also aims to define Key Performance Indicators (KPIs) and explain their significance, as well as identify the main obstacles that hinder the implementation of these indicators. Additionally, the research aims to introduce specialized banks and their goals in promoting economic and industrial development. Furthermore, it highlights the impact of performance evaluation through the deployment of KPIs and directing them towards achieving the objectives of specialized banks. The researchers relied on a set of tools that assist in achieving the goals of the current research, including selecting and utilizing certain key performance indicators to effectively evaluate performance in specialized banks and achieve their objectives. The research targeted the community of public banks operating in Iraq, while the research sample included a specialized development bank in the industrial sector. The research reached several conclusions, including a decline in the ratio of profitable assets to total assets over the years under investigation, with the indicator decreasing continuously from 40.09% to 27.84%. The research recommended a number of recommendations, including the necessity for bank management to diagnose the issue of profitable assets and attempt to solve these problems by optimizing the investment of banking assets and utilizing them to increase bank profitability and achieve industrial development.

The study aims to identify impact of the exchange rate on the size of the agricultural trade balance gap, and study impact in the short and long relationship between variables in Iraq for the period 2003-2022.The study used the econometric approach to analysis using the modern methodology of co-integration, and found a relationship between the exchange rate and the agricultural trade balance gap, it appeared in a positive relationship in the short term and an inverse relationship in the long term., Adopting an exchange rate policy contributes to increasing foreign trade and the need to pay attention to diversify sources foreign trade and export in Iraq.

The most important thing that infrastructure projects represent are water and sanitation projects. The current reality faces the lack of audit procedures within the main audit program for infrastructure projects approved by the relevant Federal Board of Supreme Audit. Relevant to achieving the Sustainable Development Goal (Sixth), which relates to (ensuring the availability and sustainability of water and sanitation management for all), which requires strengthening these programs with additional audit procedures that include indicators of this goal. The research seeks to focus on linking infrastructure projects with the goals of sustainable development and applying the objectives of the sustainable development goal (sixth) to demonstrate the role and contribution of the aforementioned infrastructure projects in achieving this goal, and preparing additional audit procedures (procedures for auditing the strategic plan for sustainable development goals, and procedures for auditing economic feasibility studies). The technical audit for infrastructure projects related to Sustainable Development Goal (SDG VI) enhances the main audit program for those projects. The researcher reached a set of conclusions, the most important of which is that the audit programs prepared by the Federal Board of Supreme Audit did not include audit procedures for indicators of the sustainable development goal related to infrastructure projects, and there is no interest on the part of the governorate in sustainable development and its goals, and there is no follow-up by the Ministry of Planning on the governorate regarding that. The researcher did not find any difficulty in achieving the sustainable development goal (sixth) if the governorate implemented these projects. The most prominent recommendations were the need to establish a specific mechanism by the Federal Board of Supreme Audit to follow up on achieving the goal of sustainable development related to infrastructure projects through audit procedures that take into account the indicators of that goal, and to exert more care and attention to sustainable development and its goals by the governorate, with the Ministry of Planning following up on that to coincide with the follow-up. The Bureau, with the need to make more efforts to achieve the sustainable development goal (sixth).

The research aims to explain how to determine audit risks, specifically detection risks, after determining the relative importance of financial statement items in accordance with International Auditing Standard 320, and this has a reflection on the quality of the audit process. The research also aims to propose an audit program in light of International Auditing Standard 320. It represents the research community General contracting companies because of its importance and impact on the economy of Iraq. As for the research sample, it represented the Hammurabi General Construction Contracting Company and analyzed the financial statements for the year 2021 by calculating relative importance and identifying risks based on International Auditing Standard 320. One of the most important conclusions reached by the research was that there is an effect of applying the standard. International Auditing (320) Relative Importance in Determining Discovery Risks, which in turn is reflected in the quality of the audit. One of the most important recommendations was the need for the external auditor to rely in determining discovery risks on the application of International Auditing Standard (320) Relative Importance.