Tikrit Journal of Administrative and Economic Sciences

The expansion of the professional services of the auditor represents the beginning of a new era in the profession and a departure from the traditional role in auditing the financial statements and issuing reports on them. This expansion of services has a set of requirements that are related to each other in the profession of auditing, such as the presence of effective demand in the labor market, the scientific and practical qualification necessary for the auditor, commitment to the rules of professional conduct, and issuance of standards for expansion services, etc. There are requirements related to the strategic change required in the profession of auditing in areas such as resources Humanity, technology, tasks, organizational culture, and organizational structure.
The practical application of the research in the Iraqi work environment was done on a sample of external auditors (independent and governmental) and a group of academics using a questionnaire form, and that the analysis of the results using global analysis produced (11) factors that explain the total of (70,8)% of the total variance Assembled.
The most important research findings: The requirements of expanding services were represented in the importance of the scientific and practical qualification of the auditor. As well as adherence to the rules of professional behavior and specialized standards, as human resources represent the real source of competitive advantage towards expanding services, and the technological change in the profession of auditing has become a reality that cannot be ignored.

This study aims to demonstrating the importance of using analytical tools, (balanced scorecard and SWOT analysis, strengths, weaknesses, opportunities and threats). This enabled the analysis of internal and external factors that affect the work of the directorates, which can give indicators that affect the administrative performance evaluation of the directorates related to the Ministry of Education. This study is based on hypotheses, whose objectives revolve around identifying the importance of these tools and the extent of commitment to their application in the directorate, and the availability adequate information, to achieve the objectives of the study. The researcher designed a form distributed to the study sample (306) form, in the office of the Directorate under study, according to the five LIKERT scale, and the number of recovered forms (237), including (206) correct forms and excluded (31) form. The study reached to many of the most important results, that the Nineveh Education Directorate can use analytical tools that have a role in the evaluation of administrative performance. And that the use of these analytical tools achieve results and objectives to support the work of that directorate and its position among the directorates of the Ministry of Education in terms of achieving good results in its work. Where considered for analytical tools such as (Balanced Scorecard and SWOT Analysis) are important tools in evaluating the performance of any directorate of a profit or non-profit nature. That the effective application of analytical tools helps to achieve the highest level of quality and provide new ideas that ensure good results for the work of any profitability or nonprofit directorate.

The research aims to test the impact of the financial crisis on enhancing or reducing the value relevance of accounting information in the Iraqi banking sector. The financial crisis was represented in the period from 2014-2016, as an economic recession as a result of the security conditions that Iraq experienced during which led to a sharp decline in the market value of stocks in the Iraqi market for securities. While value relevance was measured through the price model in agreement with (Iatridis & Dimitras, 2013). The results indicated that there was a significant negative impact of the financial crisis on the book value of the elements of the financial statement and income against the market value of the stock. While that the coefficient of the financial crisis has strengthened the interpretation of value relevance levels.

The importance of sustainable has grown during the previous years, the pace accelerated to apply the principles that came with it, this contributed to highlighting each relevant party so that the sustainability information is adequately disclosed to be ready for what the application of sustainability requires. There is no doubt that the accountants are one of the actors. But there is a lack of clarity on the accountant role in sustainable development. Here the need arose to know the role of accountant qualifications in preparing quality-sustainable development reports. To reach the study goals the researchers used the descriptive and Inductive approaches. A questionnaire designed for research purposes, the sample was devoted to academics in higher education institutions in the Kurdistan Region of Iraq-Erbil, and the sample reached (60) academics .The study reached a set of conclusions, the most important of which was that there is a positive correlation between accounting qualifications and the quality of sustainable development reports. The results also gave an indication that the accounting qualifications affect the quality of sustainability reports.

The current research aims to test the effect of organizational culture on the adoption of open book accounting method practices in Iraqi corporates. Two types of organizational culture (conservative and creative) were identified. The questionnaire method was used for the purpose of obtaining the application side data, and based on the simple regression equation, the hypotheses were tested. The results indicated that there is no significant effect of the conservative culture the adoption of open book accounting practices, while the results indicated that there is a significant effect of the creative culture on the adoption of the open book accounting method .