Journal of Business Economics for Applied Research

This paper intends to investigate the theoretical implications of COVID-19 on the Iraqi market environment\\'s remote external auditing strategy. The results of this paper were achieved using a desk research design to examine the potential effect of COVID-19 crisis on three significant audit quality determinants during the pandemic. These techniques include risk management, risk assessment, and risk assessment. To, study and find answers to questions, we conducted a descriptive survey of (25) auditing firms and (127) auditing bureaus. There is a consensus and acceptance to introduce remote auditing by external auditors due to the assumption that the consequences of the COVID-19 pandemic will be the greatest challenge for auditors. Furthermore, under normal circumstances as well as during the pandemic phase, the remote auditing method can be introduced. External auditors can incorporate a remote auditing approach that can be customized to suit the unique needs of the organization.

The research aims at determining the impact of banking competition on indicators of financial stability in the Iraqi economy, as well as measuring banking competition using the Panzer-Rosse model. Standard methods were adopted through the application of the Panel Data method, which combines cross-sections and time series, based on annual data that included (30) traditional and Islamic banks for the period (2011-2016). The results of the Panzer-Rosse model show that competition between traditional and Islamic private banks is high, while competition among private Islamic banks is a monopolistic competition. As for the impact of the banking competition on the indicators of financial stability, the study concluded that there is a significant and reverse effect of the banking competition on both the non-performing loans and the bank liquidity, while there is a significant and systematic effect of the banking competition on the profitability of banks. This means that the banking competition has a positive impact on the indicators of financial stability In the Iraqi economy. The study concluded with a set of recommendations, the most important of which are: To encourage competition in the Iraqi banking sector by creating the appropriate conditions such as allowing government institutions to deposit their money with private commercial banks and not only to deposit them in government banks; especially that competition plays an important role in improving the efficiency of banks and providing the best services. And the need for Islamic banks to modernize and innovate Islamic banking products such as Islamic sukuk and Islamic investment funds.

The aim of the research is to study the points of defects and weaknesses that generated a structural deficit for the Iraqi economy. Therefore, we aim to analyze these influencing factors and shed light on how each factor affects, making it easier for fiscal policy makers to overcome that problem. The researchers used the data issued by the official financial and economic institutions in Iraq and reached a set of conclusions, the most important of which was that the Iraqi economy’s reliance on crude oil to finance its general budget and neglect of other productive sectors represents the most important axis in its accompaniment to the structural deficit of the general budget

The Iraqi economy is facing a set of challenges that this year will impose on the global situation in general, including the situation in Iraq, as it is a center of intersection of conflicts and international axes that will shape the future of the region and the world. Today, Iraq is facing heavy challenges that mostly require collaboration of efforts from everyone, including security, political, economic and social challenges that limit the effectiveness and efficiency of the state in achieving its goals, and need creative and creative solutions.
The research aims to demonstrate the need for change based on action in order to achieve the requirements of development (economic, political and social).
In order to clarify these ideas, the research was divided into three sections, the first dealt with the concept of the developmental state and its importance, and the nature and foundations of its establishment in Iraq, while the second topic dealt with the in this Indian experience field, and the third topic analyzed the opportunities and problems towards achieving state development goals in Iraq.

The Iraqi economy suffers from a continuous structural fiscal deficit during the period (2005-2018), and this deficit has exacerbated with the conditions of the global economic recession and the decline in oil prices in world markets, which caused a decline in the financial resources available to the government to fulfill its financial obligations to produce basic services and alleviate the suffering Citizens to improve the performance of these services (water, electricity, health care, education), and in order for the government to achieve these services appropriately, it must use the capabilities of the private sector to produce these basic services as well as address structural imbalances in the Iraqi economy by changing the contribution of its main economic sectors to output In addition, economic reform policies such as tax reform can play a pivotal role in this, so this study tries to find ways and possible solutions to address this crisis by doing many Actions including, reforming the tax system, compressing operating expenditures, increasing investment spending, and Reducing financial and administrative corruption and saving a portion of oil revenues and investing them in the development of the oil industry, in order to diversify sources of income in the Iraqi economy and rid it of the structural imbalance caused by the increasing dependence on oil.

The following study aims to identify and analyze one of the most important indexes of Arab economies’ competitiveness, which is an Investment Attractiveness Index for some selected Arab countries (Iraq, Saudi Arabia, the United Arab Emirates, Algeria and Tunisia) during the period of (2016-2019). This is in light of the Arab Monetary Fund report for the Competitiveness of Arab Economies 2020. The descriptive and analytical approach was adopted as the most appropriate to answer its problematic. The latter revolves around identifying the reality of the studied countries within the Investment Attractiveness Index during the period of (2016-2019). As a conclusion, the study found that there is a discrepancy in the results of the selected Arab countries in the components of the index under study (infrastructure, institutions and good governance, business environment sector). This is attributed to several factors including political stability, tax incentives and administrative facilities granted to investors, legislation and laws related to investment.

The study aimed to analyze the causes and elements of the success of Malaysia's strategic plan in achieving economic development, with the aim of drawing lessons from the Malaysian experience as a developing country that was able to catch up with the leading countries in manufacturing and exporting technology. And was able to diversify its economy from an economy dependent on oil and agriculture, to a diversified industrial economy. In its analysis, the study relied on the strategic plans of the Malaysian government, as well as on the quantitative economic data issued in the reports of UNDP, in addition to the writings of researchers on the Malaysian experience. The study concluded that the most important reasons and elements for the success of the Malaysian strategic plan in achieving economic development is commitment to the strategic plan, and its implementation by a national leadership that believed in change, and created a suitable climate for political governance, justice and economic and social equality among all members of society, and by relying on Islamic values, eastern values, and self-abilities, while simulating the Japanese model of growth and development. The study recommends that the Malaysian experience be taken advantage of by developing and Islamic countries, especially Algeria and brotherly Iraq, in developing a future vision and strategic plans, while providing the appropriate climate to achieve economic development through which overall development is achieved.

The research aims to measure and analyze the relationship between Corruption and Unemployment in Iraq for the period (2003-2020) using the NARDL model, as well as to know the extent of the impact of a shock in corruption on the unemployment response in Iraq. The research found that there is a long-term, non-linear direct balance relationship between corruption and unemployment in Iraq. When the corruption perceptions index increases (corruption rates decrease) by (1%) this will lead to a decrease in unemployment by (0.39%), and a decrease in the corruption perceptions index (increase rates Corruption (by 1%) will lead to an increase in unemployment by (0.42%), and a shock in the corruption perceptions index will lead to an increase in unemployment by (2.1%) after one chapter of the shock (three months), but it quickly decreases in the second quarter by a percentage (6.8%), but in the third quarter unemployment will increase to reach its peak rate (6.1%), and unemployment will continue to fluctuate up and down until it returns to a state of equilibrium after fourteen seasons (three and a half years).

The quality of the tax examination activities in the reduction of earning management practices increased interest in economic units based on moral entrance in the areas of business management, accounting and auditing, and common area between these actions is the need to distinguish between acceptable and unacceptable behaviour morally, the research aims to analysis and study of the factors affecting the tax examination in the oversight of the accounting numbers that are reportable and erivate (accounting profit), it was the use of inductive descriptive approach in achieving the goals of the research and to accept or reject hypotheses through the presentation of theoretical concepts and frameworks associated with the research.
The research found the results of several of them, impact statement audit committees properties in the reduction of earning management practices, and the a asset of recommendations and the most important, increase become a degree of earning management practices, which must therefore need to support the independence of the tax examiner and raise efficiency.

The research aims to measure the total productivity of companies in the Iraqi Stock Market, in addition to identify internal factors that affect the overall productivity growth rates of market's companies during the period (2009-2017). It was relied on the application of Econometric methods through the application of the Stochastic Frontier Analysis model based on the half-normal distribution function, as this model contributes to the interpretation of the total error components into lack of productivity and random error, using (75) companies for a period of (9) years

Human capital is one of the most important determinants of economic growth in any country and it has a major role in it, and based on that, governments in setting policies in developed and developing countries over the past four decades have focused on this element and in experimental studies, government spending on education and health is used to stand. On the role of this element in the aforementioned growth. Therefore, this research attempts to measure the impact of spending on human capital (education and health) on the growth of the Iraqi economy for the period (1992-2018) by using ARDL standard models to measure this role in the short and long term. The results of the research indicate the existence of a short-term equilibrium relationship and the positive role

Such as the United Nations, the World Bank and others, have paid great attention to the phenomenon of poverty And provided many advice, consultation and support for various development programs aimed at addressing and reducing poverty in different countries of the world There have been many factors for the problem of poverty in Iraq, including economic, social and political wars, economic sanctions and underdevelopment in some productive sectors. The first part of the research dealt with the concept and types of poverty, the effects of it and its causes,The second topic dealt with the role of subsidies and evaluation of these subsidies in dealing with poverty in Iraq. The third topic came with a set of conclusions and recommendations, including: One of the main causes of poverty and the factors contributing to its growth are several factors, such as the low rates of economic growth and incomes, Economic sanctions and wars Despite the multiple orientations and programs of subsidies to address poverty, But it did not address the real causes

The Iraqi economy is currently facing major challenges that threaten economic growth and stability in the short and medium term at least, as Iraq witnessed in the previous period two major shocks that affected the economy in general, from then to the present day. The first shock was the deterioration of the security side and the entry of ISIS into a number of Iraqi provinces in 2014, which led to an increase in public spending on the military side. As for the second shock, it was the deterioration and decline in global oil prices, which negatively affected the volume of revenues, and as it is known that the Iraqi economy is a rentier economy that depends on oil revenues, at a rate that in some years exceeds (95%), and this decrease in the volume of revenues coincided with the increase in military spending due to the deterioration of the situation. Security, as was mentioned previously. All these reasons have led to the adoption of many austerity measures by the government, including reducing public spending in the budget, both operational and investment, and the concept of fiscal austerity policies is defined as a set of measures and economic policies that the state takes so that these policies affect the economic sector and contribute to reducing the budget deficit State finance The application of this austerity policy on public spending has led to negative effects on the performance indicators of the Iraqi economy, the most important of which is reducing public spending, as we mentioned previously, and stopping work on investment projects, except in some necessary and extremely important cases. This study aims to clarify the concept of austerity policy on public spending in general, what are the reasons for adopting this policy by the Iraqi government, and what are the economic repercussions and effects that resulted from the application of this policy.

The study of the Public Budgeting of countries is one of the important topics, because it shows what will be the situation of these countries in the future, through what these countries do in allocating resources and distributing them among the various needs and public purposes, and through the focus of successive Iraqi governments on financing the operational side of the Public Budgeting more than The investment side, Iraq has always suffered from a deficit in these Budgeting. The research came in three topics, the first of which dealt with the Public Budgeting, the second dealt with oil prices, and the third discussed the exchange rate.
The research has reached a number of results, perhaps the most important of which is that lowering the exchange rate of the dinar against the dollar worked to reduce the value of real income for individuals and increase the proportion of individuals below the poverty line, but on the other hand it will encourage local industries as well as diversify sources of national income, and this matter will have implications Mission in reducing the volume of imports and creating local job opportunities. The research recommended the necessity of activating the role of other non-rent government revenues, such as tax revenues and investment revenues, in order to improve the structure of government revenues, and to reduce dependence on irregular oil revenues

The quality of the Iraqi economy after 2003 changed due to the lifting of the blockade and the increase in the quantities of exported oil, and the size of structural imbalances in all economic sectors became evident due to the wrong policies adopted by the governments after 2003. Perhaps this is what caused the weakness of the Iraqi economy and its inability to withstand economic shocks due to the rentier nature of the Iraqi economy, The budget adopted by Iraq is the traditional budget that is not commensurate with the sum of financial resources and spending, as well as the application of the actual budget is not close to the estimated budget, but there is a large percentage of the difference between them. This is based on the inaccuracy in developing estimates. The type of budget must be changed to diagnose economic deviations and address Its reasons are to reach the best results that serve the community to reduce the problem of unemployment and poverty, and to allocate more funds for investment projects that increase the average per capita income. The researcher reached a number of conclusions, including (weak economic efficiency of the traditional budget in terms of performance and planning and weakness of investment projects that contribute to achieving sustainable development) and the researcher also reached a set of recommendations, the most important of which is (reducing dependence on oil revenues because its price is not fixed and causes difficulty in estimating revenues. And dependence on non-oil revenues, this in turn, will reduce the phenomenon of the planned deficit).

Investing in human capital is an important issue for economic growth in any country, The research aims to demonstrate the importance of investing human capital in promoting economic growth, As well as stating the importance of the knowledge-based aspect through the formation of appropriate human capital in promoting economic growth in Iraq, With the highlight of the Malaysian experience to stimulate economic growth through the optimal use of human capital, Based on the assumption that increasing investment in human capital through increased spending on education is a guarantee of enhancing economic growth rates in Iraq, with the possibility of benefiting from the Malaysian experience in promoting economic growth.
And one of the most important findings of the research is the weak contribution of human capital in the formation of the gross domestic product in the Iraqi economy, Among the most important recommendations is the lack of awareness of the importance of human capital as it has a prominent effect in promoting economic growth.

During the period (2014-2020), the Iraqi economy was exposed to two crises, as the terrorist organization seized large areas of the country and this coincided with the sharp drop in oil prices, and this stage was called a crisis or double shock. As soon as the economy recovered from this crisis, it was exposed to a multi-dimensional triple crisis (political-health-economic), which was reflected in the overall economic activities, so growth rates decreased, the country's budget deficit increased, the public debt rose to record levels, and great concerns raised about the process of obtaining Oil revenues. This crisis revealed the fragility of the country's economic and political system.

The state's economic capabilities and resources are no longer the basis of its power, but rather the extent of the development of its educational systems and its possession of human resources specialized in modern technology and the speed of its development of electronic products and the use of them , so the writings have been concerned in the past with the formation of human capital, and the research took its importance from the important role of the head Human capital in achieving high growth rates, and assume that human capital has a positive role in raising the rate of growth per capita income from the domestic product by increasing the productivity of the labor element, as well as aiming to know the concept of human capital, its sources, haracteristics, importance , indicators of measurement and means of developing it. The research problem centered around on its main role in achieving economic growth, the research concluded that education contributes to the development of human capital and participates in developing the needs of the labor market, and concluded with a set of proposals, including the need to spread the spirit of learning among children and direct educational institutions to meet the needs of the labor market, as well as the need for expansion In applied scientific fields for its potential to provide job opportunities and increase economic growth.

The research aims to know the trends of the internal public debt, specifically the accumulation of treasury transfers at commercial banks in the Iraqi economy and its role in enhancing their profitability for the period (2010-2016) by quarterly data, as the financial policy in Iraq after 2003 relied on the oil resource mainly to finance its increasing expenditures and Sometimes the fiscal policy may resort in the short term to the internal public debt and through Treasury transfers to finance its expenditures when temporary shocks occur in global oil prices and because of the time difference between revenues and expenditures.
In light of the foregoing, the research problem arises that the policy fiscal may be supportive of commercial banks when they are able to pay the internal debt or be destabilizing to the commercial banks when they are unable to pay the internal debt represented by treasury transfers

As A result of the frequent competition that economic units are exposed to, it was necessary to find an integrated system in which technologies and human competencies unite in order to access information before others, as information is the basic primary material for any successful administration. Therefore, this research will address the concept of economic intelligence as an example of economic activities in Iraq as one of the modern information systems, which differs from other systems in many fields, and defining its relationship with accounting information systems. Through an analytical study of the literature that dealt with the subject, through which it was concluded that the information systems of the units in the process of economic intelligence, where the components of information systems represent the infrastructure of economic intelligence, because of the information it provides about the internal environment, and that economic intelligence is an information system that helps economic units from During its application, benefit from the information it provides that is consistent with the decision take

The aim of the research is to display the importance of accounting knowledge as one of the most important tools that must support the accounting cadres to play an important part in the presenting the right information to the decision makers because of the factors in the process of making strategic decisions successful and successful in the institution, whether short or long Term. The study has reached a number of conclusions, the most important of which is that the accountants in government institutions do not have knowledge of the international accounting standards and the internal laws of the accounting jobs. Most accountants do not realize that there are accounting rules to be followed in their accounting work. The research presented a set of recommendations, which must include accounting knowledge in international accounting standards and internal laws on the profession Accounting for the improvement of the accounting and financial level in the Iraqi governmental institutions, the development of accounting staff through courses, seminars and specialized scientific conferences and continuous training and force them to grant them privileges to encourage them to enter these courses and conferences.

The research included a modern view of the Iraqi economy, especially after the change that occurred after the year 2003, where the Iraqi debt problem, other problems that the economic sectors suffer from, the concept of human capital, how it is planned, the issue of economic growth, and the impact of the strong impulse were addressed. Big Push in economic advancement and providing two examples of how a push might work