Tikrit Journal of Administrative and Economic Sciences

The study deals with the extent of the impact of environmental disclosure on cleaner production techniques, and in order to prove the hypothesis of the study, a link to the questionnaire was published on social networking sites and it was answered by 54 respondents, and then the researcher analyzed the results by relying on the SPSS statistical program, and the study found To a series of results, the most important of which is that environmental disclosure has an impact on the reliability of cleaner production, and at the end of the study a set of recommendations were developed, the most important of which is that companies disclose their environmental performance because they have a role in the reliability of cleaner production and the introduction of the issue of accounting in the curricula of universities and institutes.

The research aims to test the relationship between accounting conservatism and hedging in the Iraqi banking sector. The research dealt with a sample of (12) banks listed in the Iraqi Stock Exchange from 2009-2019, with (132) views, and the (unconditional) accounting conservatism was identified. As an independent variable and accounting hedging as a dependent variable, the (unconditional) accounting conservatism was measured through the market value model to the book, while the accounting hedging was measured as a dummy dust, and the results indicated a statistically significant correlation between accounting conservatism and accounting hedging. However, this relationship turns out to be negative, that is, the increasing orientation of the study sample towards proactive accounting conservatism according to its unconditional scale leads to a reduction in the adoption of accounting hedging tools in managing the risks of financial instruments. The reason for this may be due to the presence of a high level of accounting conservatism that makes the bank safe sort of a lot of dangers. Which contributes to reducing reliance on accounting hedging tools.

The orientation towards preparing sustainability reports has become an urgent necessity that economic units bear in order to provide financial and non-financial information in a concise and reliable manner in order to meet the needs of stakeholders. The research aimed to evaluate the efficiency of internal control in accordance with the COSO framework and its role in improving sustainability reports, and to achieve research and testing objectives. His hypotheses, the questionnaire form that included preparing the modified sustainability reports was designed according to the recommendations of the 2013 Integrated Framework (COSO), so it was used to represent the dependent variable, as well as an examination form in which the extent of the reliance of the internal control of companies. (COSO) to be representative of the explanatory (i.e., independent) variable .The research sample was represented in five oil companies (Middle Oil Company, Oil Products Distribution Company, Middle Refineries Company, Oil Pipelines Company and the General Company for Gas Filling and Services). The questionnaire was distributed to officials in various centers of the above-mentioned companies' departments, including the Control and Audit Department and the Financial Commission. And the production department and the environment and safety department. The research found that there is an impact of internal control mechanisms based on the principles of the (COSO) framework in improving the preparation of sustainability reports according to (COSO).

As a result of the developments of the modern business environment and the great expansion in the size of companies, the audit profession has become one of the most important professions due to its great role in meeting the needs of all users of financial reports, thus enhancing their confidence in the validity and credibility of the information contained therein. Therefore, the research aims to demonstrate the role of peer review as a control method on audit quality and to test whether the application of this method contributes to improving quality. The research deals with the external audit bureaus in Baghdad as a community to conduct the practical test, while the sample is represented by the auditors working in these bureaus. In order to collect the data, the researchers prepared a questionnaire for this purpose, where (200) forms are distributed, (163) of which are retrieved, (135) forms valid for analysis, and (28) forms excluded as they are not valid. The data is analyzed using the statistical program (SPSS) . The research has reached several conclusions, the most important of which is that the application of the peer review method works to compel audit bureaus to abide by the recognized quality standards of performance issued by professional bodies, which improves the audit process and raises the level of services provided in these bureaus. One of the most important recommendations made by the research is the need to work on obligating audit bureaus to provide all the necessary requirements for the application of the peer review method for its great role in achieving audit quality control.

The modern manufacturing environment was characterized by the acceleration of its technical and technical capabilities in order to meet the market requirements of products of appropriate quality and price and in line with the demand for those products, which prompted companies to search for administrative systems that keep pace with these technological developments.
This research derives its importance from the acceleration in industrial developments that created the need to focus on achievement accounting that changed the cost structure because it considers the direct raw materials cost as the only variable element, while wages and other industrial costs are included in the fixed part as well as focusing on the theory of constraints that are concerned with bottleneck centers And restrictions that reduce the company's achievement, which requires managing and addressing these restrictions to achieve the company's goals.
The research hypothesis was based on the fact that the integration between achievement accounting and the theory of constraints will lead to an increase in the production efficiency of the company.
This research was applied in the State Company for Textile and Leather Industry/Cotton Factory, which is one of the public sector companies in Iraq.
The research concluded a number of conclusions related to the theoretical and practical aspects, the most important of which is the existence of a difference in the cost elements through which it is possible to determine the cost of the medical cotton product and the difference in the standards used in determining this cost and the extent of its usefulness in increasing the production efficiency of the company as well as identifying the constraints and bottlenecks facing the production process in The company and identify its causes and ways to address them by reducing inventory and managing time.
The research put forward a number of recommendations, the most important of which are the company's application of achievement accounting and the theory of constraints and the integration of the two through the integration of financial and non-financial measures and time and inventory management to overcome the constraints that the company suffers from and improve its production efficiency.

This research aims to use the international auditing standards (570, 560) , in evaluating banking performance in order to verify the efficiency of the bank’s performance, in determining the ability and ability of commercial banks, the study sample, to continue in the future, in conducting their business properly, and knowing the most important events subsequent to the date of preparing The balance sheet and its disclosure, whether in favor of the bank or against it, and the research reached a set of conclusions and recommendations that the use of financial indicators to evaluate banking performance shows the results to be adopted in the management’s administrative decisions, understanding the nature of banking operations, and estimating the ability of commercial banks to continue in the future from And access to the most important subsequent events of commercial banks that commercial banks must disclose and make appropriate adjustments to subsequent events according to the prevailing circumstances.

The developments witnessed by the insurance sector at the international level were reflected in the accounting fields in the companies that deal in insurance contracts in terms of the foundations of recognition, measurement and disclosure, in addition to the various accounting procedures for insurance contracts about the rest other the sectors, This is what made the International Accounting Standards Board interested in issuing the International Reporting Standard (IFRS 17), which will be effective starting from 1/1/2023, Whereas, IFRS 17 seeks to provide a unified basis for accounting for all types of insurance contracts, including reinsurance contracts, in a manner that is beneficial to both investors and insurance companies, and enhances the comparability of the financial statements of insurance companies between companies listed in financial markets around the world, The importance of the research comes in the possibility of providing proposed audit procedures that help auditors in the process of auditing insurance contracts in accordance with the requirements of IFRS 17 in the Iraqi environment, which contributes to giving credibility to the financial reports prepared by these companies and is positively reflected in the economic decisions of their stakeholders, The most prominent finding of the research is that the audit procedures currently used in auditing insurance contracts suffer from many shortcomings in the field of internal control assessment and the method of implementation, as well as auditing accounting estimates for insurance contracts, and accordingly these procedures were proposed to assist auditors in the process of auditing insurance contracts that should be recognized and measured Presenting and disclosing them in line with the requirements of IFRS 17 These procedures, from the researchers' point of view, are detailed procedures for auditing insurance contracts in accordance with the requirements of the above standard.