Journal of Accounting and Financial Studies

The research aims to identify the general framework of financial assets and audit procedures in accordance with international auditing standards, and to prepare an audit program to audit financial assets in accordance with international auditing standards, as it provides important practical assistance to auditors when addressing the subject of evaluation and other considerations related to financial assets, and for the auditor to obtain reasonable assurance. Concerning whether the financial statements as a whole are free from fundamental errors, whether resulting from fraud or error, the research has reached a set of conclusions, the most important of which are: The audit programs approved and issued by the Federal Office of Financial Supervision and the accounting control and auditing companies do not meet the audit requirements under The new accounting treatments indicated in accordance with the International Financial Reporting Standards with regard to financial assets. The research also reached the most important recommendations: the necessity of adopting the proposed audit program that was designed by the researcher in the Federal Office of Financial Supervision and the audit and control companies, which shows how to audit the accounts that fall within The scope of the requirements of international standards, which includes clear audit procedures for each item that falls within the scope of international standards, to help the external auditor rely on it when auditing financial assets and expected credit losses.

The accounting measurement and disclosure requirements for financial instruments in the Iraqi environment differ from international financial reporting standards, and the adoption of international financial reporting standards leads to the possibility of comparison between companies’ financial statements in a way that serves many parties, including investors, in making their investment decisions. The research problem revolves around the lack of an application mechanism that is followed. By Al-Zawraa Financial Investment Company to adopt International Financial Reporting Standard No. (9) despite the Central Bank of Iraq issuing Circulars No. (9/12) on 1/4/2016 and (6/9) on 12/28/2018 to switch from The unified accounting system for banks and insurance companies is based on international accounting standards for financial reporting. The research aims to propose the necessary mechanism for applying the international financial reporting standard No. (9) for financial instruments and its reflection on the financial statements. The research reached a set of conclusions, the most important of which is not including the unified accounting system for banks and companies. Insurance has special accounting treatments for financial instruments. The adoption of international financial reporting standards contributes to showing the values of investments in the financial statements in a more fair manner. The adoption of Standard No. 9 will reflect more on the recorded values of investments, as the investment in the research sample before application amounted to (1,036,489,746) Iraqi dinars. While when applying the requirements for measuring financial investments according to standard (9), the amount became (406,107,113) Iraqi dinars

The research problem was represented in the role of the external auditor in limiting earnings management The research aims to test this effect on the economic units operating in the Iraqi business environment The researcher relied on applying a model, analyzing the data of the financial statements published in the Iraq Stock Exchange for the research sample from the different economic sectors for the year (2020-2021) according to the (miller) model. Through his study, the target community of this survey is the external auditors, audit offices and auditors of the federal audit bureau, and the researcher used a set of statistical analysis for the sample questionnaire form consisting of (89) individuals distributed between the financial Dome Bureau and audit offices. Through the study, the researchers have reached a set of results, the most important of which are: Profit management is often a process of manipulating accounting figures by exploiting opportunities to get rid of compliance with accounting rules, measurement alternatives and disclosure applications to transfer financial statements from what they should be to what the preparer of these statements prefers. Therefore, it is necessary to meet him from the other side of the observers, whether in the audit offices or the observers of the Financial Control Bureau, to be at the same level, if not higher, in order to detect and limit these practices so that he can reach to provide reasonable assurances that these financial reports are free of any deviations, manipulations or fraud.

The research aims to demonstrate the extent to which the internal auditor in the General Tax Authority adheres to international performance standards. International performance standards work to determine the formula in which the audit function is exercised and are considered a measure of the professional performance required of the auditor. These standards describe the activity and nature of the internal audit work and how to implement each task. Its tasks are by measuring the performance of the internal auditor. For the purpose of achieving the research objective, reliance was placed on the checklist related to international performance standards in collecting data and information, for the purpose of demonstrating the extent of application and documentation through adherence to international performance standards, and knowing the strengths and weaknesses, and from here the research problem emerged, as Through our field training at the General Tax Authority, it was revealed that it lacks effective auditing procedures that confirm respect and implementation of the legislative framework and internal organization for the conduct of various operations. This is because internal auditing is a mechanism for early detection and a prior warning tool for possible errors and deviations during the completion of these activities. The main question was formulated. For the research problem (what is the reality of internal auditing in the General Tax Authority, and what challenges does it face?) The research relied on the descriptive approach in the theoretical aspect and the analytical approach in the practical aspect, as the checklist for international performance standards was adopted, for the purpose of measuring the level of their application in accordance with the standards in the Authority and diagnosing the size of the gap and determining its causes, as well as interviews with officials in the Authority. The most prominent findings of the research were that the level of application and documentation of this standard reached (zero%), meaning a gap of (100%). The most important recommendations were the necessity of implementing performance standards by The Internal Audit Department at the General Tax Authority because of its impact in raising the efficiency of internal audit and the effectiveness of its procedures.

The research seeks to propose global warming lists and audit them in accordance with the International Assurance Engagement Standard 3410 to reduce the effects of climate change. Preparing a proposed audit program for global warming lists contributes to the auditor verifying the extent of commitment to reducing greenhouse gas emissions by the concerned parties to reduce the effects of climate change. Climate, and the research community was represented in all sectors of the Iraqi environment for the years (2017-2020) (according to the availability of data). The two researchers relied on research tools in collecting data, which were the laws, regulations and instructions that are related to the subject of the research, Iraqi and Arab periodicals. And foreign books, Arab and foreign books, Iraqi, Arab and foreign letters and dissertations, the international network, direct interviews with some officials in the concerned authorities, reports of the competent supervisory authorities, field visits. The inductive approach was relied upon in dealing with the theoretical framework of the research, and the descriptive analytical approach in the practical side of the research. The two researchers reached a set of conclusions, most notably the absence of an audit program for global warming lists in accordance with Standard 3410 to reduce the effects of climate change. The most prominent recommendations were the researchers concluded that it is necessary to adopt the proposed audit program for global warming lists.

The research seeks to manage greenhouse gas emissions in accordance with the International Assurance Engagement Standard 3410 and relevant international standards to reduce the effects of climate change. The problem of the research is that despite the existence of environmental laws, regulations and instructions in addition to Iraq’s accession to a number of international agreements The relevant ones, which aim to report gaseous emissions, but they are not committed to implementing them, and there are no audit procedures issued by the Federal Financial Supervision Office to audit greenhouse gas emissions and their impact on climate change. The importance of the research lies in reporting the main matters in the audit when preparing the auditor’s report that would help reduce the effects of climate change. The research was based on the hypothesis that procedures for auditing the management of greenhouse gas emissions in accordance with the international assurance engagement standard 3410 contribute to reducing the effects of climate change. In preparing the research, the two researchers relied on environmental laws, regulations, instructions, and relevant international agreements, in addition to relevant conferences. The relationship and data obtained from the Central Refineries Company / Al-Dora Refinery, the Meteorological and Seismic Monitoring Authority, as well as environmental reports, reports from the Federal Financial Supervision Bureau, and the Internet.
The researchers reached a set of conclusions, the most important of which is that the relevant laws, regulations, instructions and international agreements are not adhered to, and there are no procedures for auditing greenhouse gas emissions in the Federal Audit Office. The most important recommendations that the researchers reached were the necessity of adhering to the laws and regulations. And environmental instructions and international agreements. It is also necessary to adhere to the sustainable development goals, especially Goal (13) (urgent measures to address climate change and its effects), in addition to the necessity of adopting the proposed auditing procedures for the purpose of controlling gaseous emissions and thus reducing the effects of climate change.

The research aims to study the computerized accounting systems adopted globally, including the Enterprise Resource Planning (ERP) system, by employing them to control internal operations and tighten the financial and non-financial systems, and to demonstrate the impact of applying this system as one of the most important accounting information systems to achieve competitive precedence for the economic unit through its application in the Kufa Cement Factory. One of the factories of the Iraqi General Cement Company, and an explanation of its impact on administrative decisions that help reduce costs and work easily in addition to high flexibility and thus achieve competitive precedence in light of the rapid development in the contemporary business environment.
To achieve this goal, when applying the enterprise resource planning system, the researcher relied on the data that the researcher obtained through field visits and reviewing the laboratory records for the year 2018, as well as conducting personal interviews with management and workers in the laboratory from all specialties, as the research adopted the applied method to test Research hypothesis and reach a set of conclusions, the most important of which are:
• Implementing an enterprise resource planning system leads to identifying and measuring costs more fairly and achieves cost savings in addition to reducing time, speed of response, and flexibility in keeping pace with rapid changes.
• Implementing an enterprise resource planning system provides useful information that helps workers calculate costs and distribute those costs more fairly, thus excluding costs that do not add value.
The most important findings of the researcher can also be summarized in a set of recommendations, the most important of which is the need to pay attention to applying the enterprise resource planning system in the Iraqi industrial environment because it addresses the problems of archiving data and information necessary to manage costs and achieve competitive priorities.

The main objective of the research is to demonstrate the application of the sustainability accounting standard (the standard for transferring resources to electrical and electronic equipment) to reduce costs, as this will achieve what the dimensions of sustainability (economic, environmental, social) seek, as well as reducing production costs and improving the quality of the battery through accreditation On the actual need for workers in line with the requirements of sustainability, and many conclusions were reached, the most important of which is that the application of sustainability accounting standards, especially the standard of transferring resources to electrical and electronic equipment, will maintain product safety and help manage hazardous waste (liquid and solid) for the purpose of preserving the environment and reducing costs, and it was reached To many recommendations, the most important of which is that the general industrial companies should adopt the standard of transferring resources to electrical and electronic equipment, for the purpose of reducing costs .

This research seeks to test "the effect of entrepreneurship as an independent variable and its components (creativity, adventure, and strategic innovation) and sustainable competitive performance as a dependent variable and its components (reducing delivery cycle time, rapid response to market demand, increasing customer satisfaction, providing the best quality, increasing market share)" through A field study, and here the research problem was diagnosed in an attempt to answer the following question: Is there awareness among senior management within the private colleges (researched) of the importance of employing entrepreneurship in sustainable competitive performance? “Because of the importance of the private education sector, and from this field, the researcher chose private colleges as a research community, which are numbered according to statistics recognized by the Ministry of Higher Education and Scientific Research for the academic year (2022-2023), as the number of private universities and colleges reached (72) universities and private colleges. As for the number The universities and private colleges located in the city of Baghdad reached (33) universities and private colleges, and the research community chose the research community that was established more than 20 years ago to obtain sustainable competitive performance in it, and it was conducted in six private colleges located in Baghdad, which are (University Heritage College, University College Al-Mansour University, Al-Rafidain University College, Al-Mamoun University College, Baghdad University College of Economic Sciences, Baghdad College of Medical Sciences (formerly Baghdad Pharmacy). The research sample consists of (87) individuals from the deans of the colleges and their assistants, as well as the heads of scientific and administrative departments. The researcher has adopted the method Descriptive and analytical, as the questionnaire was used as the main tool for collecting data related to the applied aspect, and the data was analyzed and hypotheses were tested using appropriate statistical tools, and then the data obtained was processed with a number of statistical tools and methods, which were divided into the following totals: (arithmetic mean, standard deviation, coefficient Difference, simple linear regression, multiple regression) and the ready-made software package (SPSS and AMOS) was used. The results showed that there is an effect between entrepreneurship and its dimensions and competitive performance and its dimensions.

This research aims to clarify the role of the European quality model with its three axes (the orientation axis, the implementation axis, and the results axis) in enhancing the dimensions of entrepreneurial behavior represented by (the creative dimension, the proactive dimension, the risk-taking dimension, and the entrepreneurial culture dimension) and through informing the researcher during field visits To the General Authority for Taxes and reviewing the work applied in the Authority, it became clear that it lacks quality management standards, in addition to the lack of clarity of the concept of entrepreneurial behavior and administrative decision-making, despite its importance and the extent of its impact at the present time. Therefore, quality management in the General Authority for Taxes can be strengthened through the application of the European Quality Model (EFQM): 2020), as it lacks the adoption of a specific and solid model that contributes to enhancing its entrepreneurial behavior, which reflects positively on the performance of the entire organization under study, as it is possible, by applying the European quality model, to raise the level of quality of services provided by the body in question in order to reach results through which it can be proven. The application of the European Quality Model has a role in enhancing entrepreneurial behavior in the General Authority for Taxes, and the researcher has reached a set of conclusions, the most important of which is the importance of the European Quality Model (EFQM: 2020) in evaluating the performance of employees periodically through individual performance indicators linked to organizational performance and effective planning. To attract, develop and retain the required talents and capabilities and ensure the availability of the necessary competencies, resources, opportunities and powers for workers.

The research aims to demonstrate the impact of using the Time Driven - Activity Based Costing technique as one of the most important strategic cost management techniques to achieve competitive priorities for the economic unit through its application in the Kufa Cement Factory, one of the factories of the Iraqi General Cement Company. To achieve this goal, the researcher relied on the data he obtained from During field visits and review of the factory records for the year 2018, as well as conducting personal interviews with the management and workers in the factory from all specialties, the research adopted the applied method to test the research hypothesis and reach a set of conclusions, the most important of which is the Kufa Cement Factory’s reliance on the number of workers as a cost vector in distributing costs. Indirect industrial, which is included in calculating the cost of one ton of cement, which in turn leads to achieving unfair results in the calculation, resulting in misleading information that is reflected in making inappropriate decisions for people who may rely on cost information in this regard, as well as high production costs. Due to the increase in the number of workers and the lack of optimal exploitation of the available energy, in addition to the presence of large idle energy in the laboratory in the field of research, which was not taken into account by those in charge of the laboratory.
The most important findings of the researcher can also be summarized in a set of recommendations, the most important of which is the necessity of optimal exploitation of the resources available in the laboratory and the field of research in order to achieve cost savings through the use of modern techniques, including the Time Driven - Activity Based Costing technique to exploit those resources efficiently and effectively, which will be reflected in the laboratory should also adopt and apply the research field for (TD-ABC) in order to reduce the cost of the product by more than half. It also suits the modern business environment in terms of providing detailed information about the product costs and helps management identify untapped resources for the purpose of Optimum exploitation. This technique also has a significant impact on price flexibility and thus achieving competitive priorities for the cement product in light of price competition.

The research aims to explain the nature of the relationship between the dimensions of strategic cohesion, represented by (strategic logic, organizational excitement, organizational founding, organizational synergy) and organizational prosperity, represented by (intellectual capital, innovation, infrastructure, organizational agility, and sustainable competitive advantage) in the National Insurance Company. The questionnaire was adopted as a tool for collecting data and information from a sample of (64) who were in the position of (General Manager, Branch Manager, Department Manager, Department Manager, Division Officer, Unit Officer) and the statistical program (SPSS v.25) was used. The research reached a number of conclusions, the most prominent of which were: - There is a moderate positive correlation between strategic cohesion and organizational prosperity, and there are also differences in the research sample’s response to the questionnaire items according to personal variables (job position). The research recommends increasing awareness and education to enhance the role and importance of strategic cohesion in the minds of employees of the researched company in achieving organizational prosperity, through holding seminars, conferences and organizing workshops in this regard.

The research aims to identify the cognitive aspects of the research variables and verify the impact of electronic governance on financial control. These variables were studied in a sample of employees in the banking field in Iraqi commercial banks listed on the Iraq Stock Exchange, and after determining the percentage by the statistician, which numbered (12). ) bank, and the sample included (127) individuals distributed at several administrative levels, and by adopting the questionnaire that included (30) items as the main tool for collecting data, the researchers adopted the descriptive and analytical approach, and used many statistical methods, namely the arithmetic mean and the standard deviation, and the researchers reached conclusions that were The most important of which is the existence of a significant impact of electronic governance on financial control procedures. Some private banks apply some components of electronic banking services, but they need more attention through automated teller machines (ATM), as well as providing bank cards and online exchanges to strengthen relations with... customers, and the researchers reached recommendations, the most important of which were preparing future plans and programs to activate the application of electronic governance for its role in improving banking performance, regularly evaluating financial control procedures in units that use electronic governance to identify weak points and developing appropriate procedures to address them. The infrastructure should be developed in support of electronic governance requirements. To operate successfully, this is achieved by providing effective communication systems for the transfer and flow of data and information between banks, citizens, business institutions and subsidiary institutions.

The research aims to study the effect of accounting conservatism on the managerial ability of banks listed on the Iraqi Stock Exchange, To achieve the research goal, the researchers relied on collecting data on the practical side of the annual reports of the banks in the research sample for the period (2019 - 2021) with (3) observations for each bank, The researchers reached a set of conclusions, the most important of which is that the units’ practice of accounting conservatism affects the managerial ability of the banks’ authorized managers, Their managerial ability increases with the increase in these banks’ practice of conservatism, and according to the statistical results, there is a correlation between the level of accounting conservatism and the degree of managerial ability of the executive directors of the banks in the research sample.

This research aims to study and measure the correlation and influence relationships between competitive pressures Represented by its dimensions (product competition, market share competition, similar companies, technological change, price competition, government regulations and policies, as well as promotion and distribution channels), and strategic performance in its dimensions (competitive performance, operational performance, and performance Financial), and the main research problem was that the private commercial banking sector in Iraq is witnessing intense competition between banks in general and commercial banks specifically, and the competitive pressures generated by the competition between those banks and its impact on strategic performance. By conducting a simple comparison, we find that the structure of the sector Banking in neighboring countries such as Saudi Arabia consists of a group of (30) banks, in Turkey it consists of (43) banks, and in Iran (30) banks. If the comparison is made to a country like the United Kingdom, it has (54) banks, while in Iraq it has (77) operating banks. Through this comparison, the extent of competition between banks operating in Iraq becomes clear. The researcher adopted the descriptive analytical approach to complete the research. The field of research was the banking sector, specifically private commercial banks, which are (Bank of Baghdad, Commercial Bank of Iraq, Iraqi Investment, National Bank of Iraq, Iraqi Credit, Economy Bank for Investment and Finance, Sumer Commercial, Business Gulf, Mosul for Development and Investment, and the Iraqi Federation(, and the questionnaire was the main tool that the researcher adopted to collect data and information regarding the responses of the research sample, as the research community consisted of (343) individuals from senior and middle leadership. In the aforementioned banks, the sample reached (200) respondents, and the number of returned questionnaires suitable for statistical analysis reached (177) questionnaires. For the purpose of analyzing the data, the program (SPSS.V26) was used, and among the statistical methods used in the analysis process (arithmetic mean, standard deviation, coefficient of variation, simple linear regression analysis), and the most prominent results reached are the presence of a correlation and influence on the degree of morality between competitive pressures and strategic performance.

The current research aims to determine the importance of the role and impact of ethical leadership on workplace bullying. The research problem revolves around a significant question: "Why has workplace bullying expanded among employees?" To explain the relationship between the key research variables, two main hypotheses were formulated, from which sub-hypotheses were derived.
To achieve the research objectives, a descriptive-analytical approach was used to investigate the opinions of a sample of employees working at the College of Religious Sciences at the university. The sample included 55 employees out of a total population of 80 employees. The purposive sampling method was employed, and their opinions were collected through a structured questionnaire. The data were analyzed using the SPSS and Excel software, and statistical methods such as the Spearman correlation coefficient and simple linear regression were applied.
The research concluded several findings, including the influence of ethical leadership on organizational bullying in the studied college. Moreover, there was a statistically significant and inversely proportional relationship between ethical leadership and organizational bullying.

This research aims to demonstrate the impact of the tax assessor’s skills with its dimensions represented by (scientific and qualifying skills, technical and functional skills, personal skills, professional competence, dealing with others and communicating with them) on the quality of tax accounting. The role of the tax assessor has become a vital and important role in the tax process and has a major impact on the tax revenue. From this standpoint, the focus on studying the role of the tax assessor in its various dimensions has become an urgent and necessary need. To prove the research hypothesis, the questionnaire was designed as a main tool for collecting data, and (150) questionnaires were distributed. It included 150 respondents from employees (assessors) in the General Tax Authority and some of its branches in Baghdad Governorate, who represented the population and sample of the research, and the answers were analyzed based on the statistical program (SPSS V.23).In addition, the financial reports for the year (2020) were analyzed for a different group of companies in various sectors that were randomly selected as case studies to demonstrate the relationship between the skills of the tax assessor and the quality of tax accounting. The research reached a set of conclusions, and the most prominent of these conclusions is that there is a significant, statistically significant effect on the skills of the tax assessor at different levels on the quality of tax accounting. The most important recommendations recommended by the research were the development of a strategic plan and program to develop the skills and enhance the attributes of the tax assessor.

The agricultural sector is one of the important economic sectors in Iraq, and it is the first productive sector after oil. It is distinguished by its multiple and influential roles in the national economy. It contributes to providing food to the population and developing the lives of workers in the countryside by providing job opportunities, stabilizing rural communities, and reducing social problems, in addition to its effective role in achieving development. Economic, investment expenditures allocated to the agricultural sector in annual budgets are the main source for developing this sector and financing development programs, due to the lack of sources of agricultural investment for the private sector. In light of this, the research aimed to demonstrate the impact of these expenditures in achieving agricultural development in Iraq for the above period, in addition to the variables. The other economic factors affecting it, namely the interest rate, the exchange rate, and private agricultural investment. The regression equation was used to estimate the relationship between the variables and the (Eviews12) program for analyzing the data. The results showed a positive and significant effect of government investment spending and the exchange rate on agricultural development, and a negative and significant effect of the interest rate and non-the morale of private sector agricultural investments in influencing agricultural development.