JOURNAL OF ADMINISTRATION AND ECONOMICS

This study aims at identifying the role of digital twin technology in reducing agency costs in the companied listed on the Saudi Stock Market. The study population includes all companies listed on the Saudi Stock Market except those of financial or accounting nature (banks, insurance companies, and investment companies) which would yield inaccurate results relating to agency costs. The study sample was taken from the companies whose fiscal year ends on 13/10 of each year, and which are constantly listed on the Saudi stock market during the period from 2020 to 2023, having their yearly financial reports and data. The questionnaire was distributed to the executive directors and board members of companies in question. The sample size, according to the applied standards, was 70 companies and 380 items. The study concluded that the ratio of the utilization of assets contributing to the reduction of agency costs was low, that there was a positive relationship between digital twin technology and agency costs, and that digital twin technology contribute to the reduction of agency costs.

The study aimed to know the effect of the auditor's experience in the industry and the size of the audit office on the quality of profits of companies listed on the Iraq Stock Exchange. In terms of purpose, the study is considered applied research, and in terms of research methods, it is considered a descriptive correlational study. The statistical community of the research represented all companies listed on the Iraq Stock Exchange with a number of 127 companies from the beginning of 2015 until the end of 2022. According to the conditions for entering the study during the years 2015 to 2022, 46 companies were selected by the systematic deletion method. The results showed that the auditor's experience in the industry and the size of the audit office have a significant impact on the quality of profits in companies listed on the Iraq Stock Exchange because auditors who have experience in the industry and deal with a large share of companies in an industry have experiences that other auditors lack, and that the larger audit offices (with a trade name) have a high reputation, and this reputation increases the credibility of the auditor and in practical terms can lead to improving the quality of disclosure and financial reports

This research estimated a high-dimensional variance matrix when the number of variables was more significant than the number of observations. The OGK genetic algorithm was applied to find the variance matrix. A modification for the genetic algorithm OGK was proposed depending on the regular parameter ρ and the target matrix T, and It was called the (Orthogonalized Regularized Gnanadesikan – Kettenring ) it can be written briefly ( ORGK ), The data was taken from four stations representing the monthly rates for a group of polluted for air the gases for one year. The monthly rates were measured for four types of gases (Methane gas 〖 CH〗_4 , Carbon Monoxide gas CO , Nitrous gas 〖NO〗_2 , Sulfur Dioxide gas 〖SO〗_2) . In this study, a comparison was made between the genetic algorithm OGK, ORGK and MRCD by finding the determinant of the covariance matrix and identifying the most polluting gasses. Carbon Monoxide CO was the main cause of pollution. And the ORGK algorithm dependent of the regular parameter and target matrix, it has a clear effect in obtaining the lowest determinant of the covariance matrix, which is called (Orthogonalized Regularized Gnanadesikan – Kettenring ) ORGK

Business organisations increasingly use information technology to gain a competitive edge in the ever-changing business environment. This involves developing dynamic capabilities that enable them to excel and lead in their respective fields. The current research aims to assess the interest of senior and executive management in the National Centre for Diabetes and the National Centre for Hematology and Treatment in IT flexibility, including compatibility, connectivity, and modularity, and its impact on dynamic capabilities, including sensing, coordination, learning, and reconfiguration. The research sample included senior and executive management at the two research centres. Ninety questionnaires were distributed, 85 were retrieved, and 80 were deemed valid for statistical analysis. The analysis used descriptive statistics and inferential methods such as the t-test and F-test. The regression analysis results indicated a significant overall effect of information technology flexibility on the dynamic capabilities of the research centres, with modularity being the most influential dimension of the dependent variable.

The conclusion is that human capital is of great importance in the development process on the one hand and in adopting the principle of sustainability on the other hand; this research sheds light on the fundamental capabilities of human capital in Iraq. The extent of its development contribution and its sustainability. And the possibility of comparing Iraqi human capital with its counterpart in selected economies through international indicators to assess human capital.

The study focused on shedding light on New York, which expanded the volume of unregulated internal trade in Iraq, the effects that participated in it, and the tax base in Iraq to expand the size of the unregulated market from the total internal trade in Iraq, and the use of analytical descriptive models and a comparative approach between the state of the Iraqi economy. Arab and non-Arab economies, in addition to collecting data on companies, industrial and agricultural sectors, and using indicators of organised and unorganised internal trade. The period of the study extended from the year 2007 to the year 2023. The study reached the conclusion that most ordinary people abstained from electronic transactions and were not included in the official window of the Central Bank for bank transfers came about because these transactions were not formally regulated and were not registered in the Ministry of Commerce and Company Registration Department. The study recommended that companies start and remove their registration of private companies for large and small companies and exempt them from taxes annually for a month, in addition to their entry into the ASYCUDA program. Global Integrated Global Trade.

The water crisis and environmental changes are considered complex tasks for countries in general and Iraq in particular. The fact that Iraq is currently facing a water shortage in the levels of the Tigris and Euphrates rivers and the decrease in rainfall has prompted many researchers and specialists to research and study problems. Rainfall, analyzing it scientifically, and finding alternatives and solutions to it this is what was focused on in this research by following the method of forecasting and estimating the possibilities of the causes of the occurrence of the phenomenon, and through it, it is possible to calculate the cases of transition from one state to another or to predict the stability of the phenomenon in the future. This research consists of two main parts: the theoretical aspect, which contains statistical methods using the general trend model adopted, and the applied aspect. The applied element includes collecting data, represented in the amounts of rain falling in Baghdad Governorate from 2012 to 2022 and the amounts of rain falling predicted from 2024 to 2032. The research concluded that there is a shortage that Iraq will face in the coming years

The study aims to find a trend towards employing artificial intelligence applications to support the knowledge economy within the digital transformation framework and using innovative technology to improve the quality of products and living standards for citizens. Employing artificial intelligence has become a significant input in achieving sustainable development goals, developing the economic environment, and solving global problems. It contributes to attracting and enhancing foreign and local investments, reducing administrative corruption and developing administrative systems, as it has become one of the critical topics that have taken up ample space in various sectors, and suggests the best courses of action in the future, improving innovation processes and accelerating production processes, as well as overcoming problems. complex, providing answers, and processing massive data with high accuracy and efficiency.


The study aims to find a trend towards employing artificial intelligence applications to support the knowledge economy within the digital transformation framework and using innovative technology to improve the quality of products and living standards for citizens. Employing artificial intelligence has become a significant input in achieving sustainable development goals, developing the economic environment, and solving global problems. It contributes to attracting and enhancing foreign and local investments, reducing administrative corruption and developing administrative systems, as it has become one of the critical topics that have taken up ample space in various sectors, and suggests the best courses of action in the future, improving innovation processes and accelerating production processes, as well as overcoming problems. complex, providing answers, and processing massive data with high accuracy and efficiency.

The study aims to find a trend towards employing artificial intelligence applications to support the knowledge economy within the digital transformation framework and using innovative technology to improve the quality of products and living standards for citizens. Employing artificial intelligence has become a significant input in achieving sustainable development goals, developing the economic environment, and solving global problems. It contributes to attracting and enhancing foreign and local investments, reducing administrative corruption and developing administrative systems, as it has become one of the critical topics that have taken up ample space in various sectors, and suggests the best courses of action in the future, improving innovation processes and accelerating production processes, as well as overcoming problems. complex, providing answers, and processing massive data with high accuracy and efficiency

The research aims to address the role of fiscal policy in diversifying and stimulating the Iraqi economy through the use of its financial tools represented by government spending and revenues, including tax revenues. The research relied on analytical tools to evaluate fiscal policy performance and its role in stimulating economic diversification during the period (2010-2022) due to the financial policy. It is influential in addressing the problems and challenges facing the economy. The research concluded that the Iraqi economy needs more economic diversification but rather from the concentration of revenues and exports in the oil sector at a rate of more than 90%. This led to it being greatly affected by the double shock of 2020 and the weakness of the stimulating financial policies that were taken to reduce these effects. The research also presented a set of stimulus packages for fiscal policy that help mitigate the severity of rentiers and economic unilateralism and promote diversification and sustainable growth.

This research aims to study the moderating role of auditor ethics (AE) and its impact on the relationship between auditor integrity (AI) and audit quality (AQ) to achieve the Sustainable Development Goals SDGs. To reach the objectives of this study, a field survey was conducted to survey the opinions of auditors working in companies and private offices. A questionnaire of questions related to the study's variables was used to answer the questions. To demonstrate the impact of the variables and the extent of the connection, relationship, and influence between the study variables. This study relied on a descriptive-analytical approach in collecting and presenting data, and the hypotheses examined used the statistical software SmartPLS and SPSS. The results showed that (AI) positively influences (AQ). Furthermore, (AE) play a moderating role in the relationship between (AI) and (AQ). The study recommends spreading cultural, religious, and moral awareness among auditors to ensure the integrity and quality of financial information and reports.

This research conducted a qualitative study by analysing the experiences of the selected countries of Qatar, Iran, Saudi Arabia, Russia, and Algeria in developing their natural gas sector. The goal was to formulate strategic recommendations for Iraq to optimise its gas ecosystem using global lessons adapted locally. Using the grounded theory approach, this study draws inductive insights from secondary data and expert interviews to determine the critical success factors, practices, and policies that enable some countries to productively invest in the gas industry as an engine for economic development. Specific aspects analysed included domestic exploitation, export potentials, sustainability practices, bilateral energy relations, infrastructure capabilities, and regulatory efficiency. Qualified by the different performance of countries in these parameters, this study outlined principles and planning considerations for optimal and context-specific mapping. This analysis showed how leading gas economies have invested significantly in production infrastructure and distribution networks to prioritise domestic consumption while gradually developing exports by leveraging geopolitical partnerships. The changing global landscape requires agile but strategic policies that balance energy security, economic efficiency, and sustainability. For Iraq, the implications include the rapid expansion of gas infrastructure to serve households and industries before selectively entering export markets, obtaining technologies for efficient use of gas resources, strengthening legal institutions and acquiring local expertise through international cooperation, maintaining appropriate internal pricing, prudent participation in regional energy linkages and embedding environmental stewardship through production modernisation. Consistent pursuit of these goals can transform Iraq\'s economy in the next decade.

The study aimed to investigate the prediction of financial failure (FF) and evaluate the performance and classification of banks to provide an early warning system for future financial failure. The study relied on time series (TS) and the Camel criterion to predict financial failure, which relies on a set of traditional indicators. The sample includes eight Iraqi banks listed on the Iraq Stock Exchange for 2010-2020. The results indicated that financial indicators help auditors assess the continuity of banks, and the results of indicators (financial and operational) indicate uncertainty about banks by determining their ability to continue. The study provides evidence of the importance of auditors adopting early warning methods for bank failure. The significance of the study comes from the importance of the Iraqi banking sector and its central role in Iraq. The study highlights many obstacles and problems that lead to failure and the inability of banks to continue.

The research intends to study the compatibility between economic expectations and the diversification of sources of income while developing a vision of the powers of some regions regarding the financial interests of oil to be compatible with the diversification of sources of income instead of relying on oil revenues and overcoming fluctuations in global prices. To achieve this goal, the deductive approach was used with the use of the descriptive analytical method based on data and statistics for economic policy indicators and indicators of diversifying sources of income. The research concluded that the financial policy trends inconsistent with diversifying sources of income have deepened the Iraqi economy’s significant dependence on oil revenues due to the lack of harmony between those policies and their trends, which are far from achieving an economy with diversified revenue sources. Accordingly, the proposals urged the need to direct economic policies towards stimulating the production machine to support the diversification of production and export in the country).