ACCOUNTING AND FINANCIAL SCIENCES JOURNAL

The use of the concept of fair value is one of the measurement methods in accounting thought, as it shows how much assets and liabilities are worth The goal of the research is to shed light on the International Financial Reporting Standard IFRS 13 and its impact on the quality of financial reports based on the basic and supporting characteristics.To achieve the research goal, the questionnaire was adopted as a measurement tool and distributed to a sample of Basra Oil Company employeesThe research reached a number of results, the most important of which is the existence of a statistically significant relationship between International Financial Reporting Standard 13 IFRS and the quality of financial reports.

The research aims to introduce the role of bank deposit insurance in enhancing the performance of the banking sector. The research took the Federal Deposit Insurance Corporation (FDIC) as a model; A set of financial ratios was used for both deposit insurance as an independent variable and the banking performance of commercial banks supervised by the Federal Deposit Insurance Corporation as a dependent variable. The researcher used the descriptive analytical method to answer the research questions. The research community included all banks subject to the supervisory and regulatory authority of the Federal Deposit Insurance Corporation, amounting to Their number is (4706) banks, while the researcher relied on a stratified random sample consisting of (357) commercial banks that were identified according to statistical sampling rules. The multiple regression method was used for longitudinal data models (Panel Data), which included the aggregate regression model, the fixed effect model, and the random effect model. For the purpose of testing the research hypothesis, financial analysis was used for the purpose of presenting the reality of the research indicators, and a reference comparison was made between the Federal Deposit Insurance Corporation and the Iraqi Deposit Insurance Corporation.
The results of the research showed that deposit insurance has a weak effect in enhancing the profitability of banks, and the same is also the case in enhancing financial efficiency, while deposit insurance works to enhance banking liquidity as well as financial leverage. The research reached a set of conclusions, the most important of which is that deposit insurance works to enhance banking liquidity. It contributes to increasing banks' sources of financing through deposits.

The research aims to clarify the relationship between (IFRS) and (GRI) standards and their impact on the quality of financial reports, as well as the views of Iraqi companies towards adopting (GRI) standards in order to provide useful information to stakeholders and achieve reporting quality that includes some features such as verifiability, suitability, and comparability, For comparison, the questionnaire was used and distributed to a sample of auditors, and the statistical package (SPSS) was used to analyze the data for the research. The two researchers reached several results, the most important of which are: The adoption of global sustainability initiatives and international financial reporting standards by regulatory bodies helps in measuring The performance of economic units and reporting on sustainability. The most important recommendations are: developing a proposed framework for cooperation between the relevant authorities, the Profession Council, the Accountants Syndicate, and the Federal Financial Supervision Office, which contributes to establishing an accounting base for measuring the degree of sustainability in financial reports.

The paper dealt with the mediation of the relationship between time management and employee performance. The problem was represented in a number of questions, including: Is there a statistically significant relationship between time management and process reengineering? Is there a statistically significant relationship between process reengineering and performance? Is there a statistically significant relationship between time management and performance? It aimed to identify the impact of process reengineering on time management and employee performance. The results of the study also showed that there is a positive, statistically significant relationship between time management and employee performance. The results of the study also showed that there is a positive, statistically significant relationship between time management and process re-engineering. The results of the study also showed that there is a statistically significant relationship between the style and habit of process engineering. And the performance of employees. Through analyzing the samples, the researcher concluded that process re-engineering mediated the relationship between time management and employee performance. A questionnaire was designed that included (63) items and consisted of (70) individuals from middle and lower grades. Data was also collected and analyzed. And test hypotheses using the Microsoft Excel statistical package.

With the increasing development and diversification of banking operations, which led to an increase in the intensity of competition between banks on the one hand, and their exposure to risks on the other hand, the concept of internal auditing emerged in banks to reflect these developments and needs. As a result, banks moved to develop and improve their systems for internal auditing and internal control, so... The internal auditor finds the correct ways to ensure the validity of the processes applied in banking risk management and searches for more advanced ways to protect the bank from potential risks. Therefore, it is necessary to clarify the role of internal audit in improving banking risk management processes, and on this basis this research aims to identify the role of internal audit In managing and improving banking risk management processes, and to achieve the research objectives, the researcher relied on the descriptive analytical approach in the theoretical aspect by collecting sources and previous studies. She also used the practical inductive approach by relying on the checklist and personal interviews. The study was reached through comparison between the theoretical framework established for it. The practical aspect led to a number of conclusions, on the basis of which the necessary recommendations were made.

The main goal of the research is the possibility of finding an appropriate method that the investor can use to build his optimal portfolio that achieves the highest return at any level of risk or the lowest risk at any level of return which in turn provides the correct trade-off between return and risk that reflects positively on the investor so that He reaches his primary goal which is to maximize his wealth from his limited resources To achieve this goal the cutting rate technique was applied to the Iraqi and New York markets within the S&P 100 index where it relied on monthly closing price data for the companies listed in the Iraq market which numbered (69 companies) and for the companies listed in the S&P 100 index which numbered ( 86 companies) and for the period (1/1/2019-12/31/2019) In extracting the monthly returns of companies the main research hypothesis focuses on choosing the optimal portfolio using the cutoff rate to achieve the best trade-off between return and risk as the results of the quantitative analysis concluded that the additional return is The main controller in including or excluding any security from the optimal portfolio The research came out with several recommendations the most important of which is the possibility of using this technology to help investors make investment decisions and thus choose the optimal portfolio.

The research aims to shed light on the role of governance and automation in increasing tax revenues, demonstrate their impact on increasing government revenues , and address the problem of weak tax revenues and their low percentages in the budget due to traditional methods that show inefficiency and great weakness in tax collection, which are not compatible with the size of Imports and investments for entities, companies, and individuals, and then the accompanying tax evasion is announced. The inductive approach and analytical description were followed through extrapolation to calculate the tax and customs revenues that must be achieved if governance and automation are applied, comparing them to the actual revenues achieved, and showing the gap in revenues between reality and the assumed. The research reached the conclusion: Applying tax governance and automation by establishing a comprehensive electronic tax system contributes to increasing tax revenues and discovering illegal transactions that are used to evade taxes. The government’s inability to collect a large portion of revenues is due to many reasons, the most important of which are administrative and financial corruption and lack of transparency in showing Real data and The presence of some laws that hinder the collection of taxes due to the exemption they contain for many imported goods, in addition to the lack of electronic systems to automate the work of the relevant departments and reliance on traditional work. All of this led to a reduction in tax revenues, especially the volume of customs revenues, which were significantly low compared to the total. Revenues Revenues, which are not proportional to the size of the collection at the General Authority of Customs, which is directly related to the credits and transfers issued by the Central Bank in dollars for the purpose of import exclusively in the currency window.

Artificial intelligence technique is an inevitable strategic technology that works to obtain greater efficiency and new opportunities to achieve administrative work and direct it towards the better. With artificial intelligence, organizations can accomplish more tasks in less time by supporting its applications with modern systems and supporting decisions for administrative work. But artificial intelligence is still a new and complex technology. To get the most out of it, the organization needs experience in how to create and manage artificial intelligence solutions on a large scope. Artificial intelligence project also requires more than just hiring a data scientist.
Therefore, the professional future reveals to us the extent of the impact of artificial intelligence in employment on administrative work and the potential of artificial intelligence to drive change, and for this reason there are still great doubts about potential new emerging technologies and the extent of their precise relationship with jobs. It is difficult to make accurate predictions about which jobs will witness a decline in employment, the demand and scope for new job creation, and that technology-enabled changes to work, occupations and jobs are directed to impact workers and there are likely to be transition effects that cause disruption to occupations that will perhaps be most vulnerable to being replaced by artificial intelligence.

Electronic accounting information systems are an important resource for organizations, as there is a need today to use systems that can keep pace with the development of the world, where contemporary companies want speed, profitability, and accuracy through the use of these systems. In our research, two main variables were chosen. The first is accounting information systems with its two branches, the property of trust and the property of appropriateness, and the second variable is the privacy in the reliability of electronic accounting information in its two branches, the system security and the system confidentiality. A sample of the Federal Board of Supreme Audit In Iraq was targeted with the size of () for specialists through the design of a statistical questionnaire for the purpose of collecting data and studying variables, where simple correlation analysis and simple regression coefficient were used, and after conducting statistical analysis using the (SPSS) tool, It was found that through the results obtained that there is a strong positive and significant correlation between the main independent variables and the dependent variables in its two branches, as well as it was found that there is a significant impact of the electronic accounting information systems variable on the reliability of information systems, which is the basis of our research and study
Electronic accounting information systems are an important resource for the organizationWhere the need today requires the use of possible systems to keep pace with the development taking place in the world, where contemporary companies seek speed, profitability and accuracy through the use of these systems.In our research,two main variables were chosen, the independent variable, accounting information systems, with its two branches, the property of trust and the property of relevance.The dependent variable is privacy in the reliability of electronic accounting information in its two branches, the principle of system security and the principle of confidentiality of the systemWhere a sample of the Office of Financial Supervision in Iraq was targeted for specialists by designing a statistical form for the purpose of collecting data and studying variablesAfter conducting the statistical analysis, it was found that, through the obtained results, there is a strong, direct, positive and significant correlation between the main independent variables and the dependent variables in its two branches.Also, through the results obtained, it was found that there is a significant significantimpact of the variable of electronic accounting information systems on the reliability of information systems, which is the basis of our research and study.

Internal auditing for the education sector is gaining increasing importance, especially in private universities, as the rapid development witnessed in economic life and the emergence of management with its advanced concepts and methods have created difficulties in creating a competitive advantage at a level that exceeds similar units in how to control internal and external variables to confront the risks of developments in light of competition. Crossing the environmental boundaries of those units, and perhaps the most important thing that can support and enhance the competitive advantage in private education units is to focus on achieving the strategic goals that are the basis for the development and sustainability of those universities..
The research aims to clarify the role of internal audit in supporting and enhancing competitive advantage within the private education sector in light of future trends in order to develop and sustain the private education sector in Iraq, by identifying the theoretical framework of the internal auditor’s strategic planning, and the most important competitive advantage strategies that achieve sustainable development. In private universities.
The research seeks to demonstrate the importance of the processes carried out by internal audit to support and enhance competitive advantage and achieve the strategic goals of private universities by defining the goals and principles of those universities, in order to confront the challenges of the internal and external environment that may affect the development and sustainability of the educational sector.

The demand for money is one of the two sides of the monetary balance, the other side of which is the supply of money, one of the basic and important monetary variables that have been focused on in monetary theories. This research is devoted to studying and estimating the demand for money and the factors affecting it in malaysia for the period from 2004-2021, where the demand for money in Iraq was estimated using the joint integration test, the autoregressive distributed lag (ARDL) model, and the bounds test in order to test integration. Cointegration and the short- and long-term relationship between the demand for money in malaysia ، as a dependent variable, it is explained by a group of variables specific to this demand. The results of the error correction model and the short-term relationship according to the (ARDL) model confirmed the existence of a short-term equilibrium relationship between the studied variables towards a long-term equilibrium relationship. The results of estimating the long-term relationship between the demand for money and its determinants were in agreement. With the results of the short-term relationship, and between testing the stability of the estimated ARDL model and the test (CUSUM), it exists within the critical limits, and thus the parameters can be static for both the long and short term.