Tikrit Journal of Administrative and Economic Sciences

This study aims to investigate the impact Corporate social responsibility on the firm value of in the sample of companies operating in the Iraq Stock Exchange from 2011 to 2018 consisting of 33 firm, using the multiple regression method. The study concluded that there is a positive impact of Corporate social responsibility on the firm value. These results indicate the importance of Corporate social responsibility in maximizing the firm value. Nevertheless, the study advises the Iraqi Stock Exchange to adopt Corporate social responsibility as an opportunity to enhance the confidence of the local and international community and all stakeholders in the new Iraq, in a manner that matches the recognized standards. With regard to the controlling variables, the study concluded that there is a positive effect of financial leverage on the firm value. These results can be relied upon within a limited scope in helping to adopt a social responsibility decision to attract foreign investment in the Iraq Stock Exchange and develop it in the long term.

This research aims to identify the extent on the impact of the use of artificial intelligence techniques in increasing the efficiency of internal auditing on a sample of academics specialized in the field of accounting auditing. In various Iraqi universities, where the SPSS statistical analysis program was used to analyze the items of the questionnaire, and the results showed the extent of the impact of artificial intelligence on the quality and efficiency of internal audit, starting from the planning stages of the audit process, improving the analytical procedures of the auditors, improving the efficiency of audit work and the ease of documenting it. The study also concluded that there is a positive effect in using artificial intelligence techniques in addition to training and qualifying cadres specialized in the field of internal auditing to use artificial intelligence techniques, modern software and developed operating systems to enable auditors and educate them about the actual use of this technology.

The research aims to adopt the method of self-assessment for tax accounting in the Department of Senior Taxpayers/ General Authority for Taxes (the study community) according to its issuance by the Economic Affairs Committee of the Council of Ministers of the Republic of Iraq, its approval of the adoption of the same method According to its letter No. (279) dated 8/8/2012, provided that the General Authority for Taxes provides the required infrastructure to implement this method. This book has assigned the responsibility of the companies’ management to prepare the financial statements with a high degree of credibility. This book has assigned the responsibility of the companies’ management to prepare the financial statements with a high degree of credibility, to represent the actual situation of the financial position and the result of the activity, and to document the expenses and elements of the financial position duly, in order to facilitate their examination and acceptance by the tax assessor. The book also established the responsibility of the tax assessor to exert the necessary professional care to audit the financial statements and verify their credibility in (measurement, presentation and disclosure). Therefore, the two researchers dealt with the variables of the problem through five topics. The first topic dealt with the research methodology, and the second topic dealt with, which represents the theoretical aspect related to the research variables, entitled Tax Self-Evaluation and the most important indicators that determine the credibility of the financial statements (Company (X1) Insurance (Private Joint Stock) research sample), The third section also dealt with the stages and methods of tax examination in the sample, and devoted the fourth section, which represents the applied side of the research, which included analyzing the results of the financial statements from the research tools, the results of the interview and documenting the tax examination through the estimation memorandum for estimating the amount of tax to be paid, and the fifth topic came with the most important conclusion on Income Tax Law No. (113) of 1982 (amended) did not address the adoption of the self-assessment method for tax accounting. The fifth section included the most important conclusion, which is that Income Tax Law No. (113) of 1982 (amended) did not address the adoption of the self-assessment method for tax accounting, and to enhance confidence between the taxpayer and the financial management and shorten the time. The legislative shortfall was avoided through the decision of the Economic Affairs Committee In her book No. (279) dated 8/8/2012, the most important proposals are that developing the skills of technical assessors and auditors in examining financial statements prepared in accordance with international accounting standards in coordination between the General Commission for Taxation, the Office of Financial Supervision and the Iraqi Association of Certified Public Accountants.

The research aims to study and analyze the use of artificial intelligence techniques in improving the quality of financial reporting and its impact on investors' decisions, and for the purpose of achieving the research goal, a questionnaire was formulated that included three axes related to the research variables, and it was distributed electronically to a sample of accountants, auditors and investors in the Iraq Stock Exchange, And 100 responses were collected from the sample members, and they were relied on in the practical aspect of the research, and the SPSS statistical program was used to analyze and draw results, and the research concluded that there is a statistically significant effect of artificial intelligence in improving financial reporting and in investor decisions, and that there is a statistically significant effect of intelligence artificial intelligence in investor decisions by improving financial reporting. Among the most important recommendations of the research is the need for financial analysts and investors to pay attention to the use of artificial intelligence, as it contributes to detecting imbalances and manipulations in financial disclosures and annual reports, as well as improving communication and interaction between investors and companies listed in the financial markets, as well as improving the communication system between listed companies and institutions Finance.

The research aims to test the impact of approved investment policies on the level of human capital costs in its three categories: (acquisition costs, learning costs, replacement costs), on a sample of banks listed in the Iraq Stock Exchange, the number is 15 banks, and for the period from 2010 to 2020. The research relied in data collection on the method of analyzing the information content of the reports and financial statements published for those banks, in addition to field visits and personal interviews. The research concluded that there is a positive correlation with significant significance between investment policy and human capital costs (total and its three categories). In other words, the higher the level of investment policy efficiency, the higher the level of spending on human capital and its three categories in the research sample banks.

The research aimed to determine the importance of including zakat accounting within the accounting education curriculum in the scientific departments of universities and institutes of the Kurdistan Region, and the importance of having scientifically and practically qualified accountants in zakat accounting to work in the local labor market. In order to achieve the objectives of the research, One-Way ANOVA test was applied to discover whether there are statistically significant differences between the opinions of the groups included in the research sample about the importance of teaching zakat accounting and the importance of the presence of zakat accountants due to the demographic characteristics of the research sample, as well as factor analysis was used to determine the most important factors affecting the research topic. Among the most prominent conclusions of the research, there is a positive relationship between the views of each of (owners and managers of accounts in companies, and academics) about the contribution of accounting education in preparing the student with the sciences and knowledge of Zakat accounting necessary to measure Zakat, and that the presence of accountants scientifically and practically qualified in Zakat accounting is an urgent necessity for economic units, and there are four basic factors influential in the subject of the research. Among the most prominent recommendations is the need to adopt the subject of Zakat accounting in the accounting education curriculum by the scientific departments of accounting to meet the requirements of the Zakat subject and the need to pay attention to the subject of Zakat accounting in order to improve the efficiency and professional skills necessary for accounting graduates in accordance with the requirements of Islamic Shariah

The research aims to identify the extent to which accountants are aware of the blockchain technology and its impact on the accounting profession, how to use it and its characteristics, and try to highlight the most important effects and developments that it can have on the accounting profession.
The researchers reached results, the most important of which is that the blockchain technology leads to providing many opportunities for the accounting profession, which enables it to raise its quality and improve its services in terms of record keeping, accuracy of accounting information, control over it, and the inability to tamper with it. The researchers also recommended adopting the application of blockchain technology in the accounting profession because of its effective role in developing accounting information systems and protecting data from manipulation and fraud

This study aims to test the impact of green accounting method on the Firm value. The research was conducted using the financial data extracted from the financial reports of a group represented by three Iraqi industrial companies listed on the Iraq Stock Exchange for the period 2011-2018, and the data was analyzed using the SPSS program. The results showed that there is a positive impact of green accounting on the Firm value. This study recommends that companies adopt and implement green accounting practices, to enhance their disclosure of environmental information and raise Firm value

The research aims to demonstrate the contribution of computer auditing techniques and business intelligence tools in financial auditing from the point of view of workers in the field of accounts and auditing in the Tourism Authority of the Ministry of Culture. 3 The research reached a set of conclusions, the most important of which is that computer auditing techniques and business intelligence tools have a significant impact on financial auditing, as it contributes to achieving speed and accuracy in processing information. The research sample

The research seeks to achieve two goals: clarifying the concept of artificial intelligence and its techniques, and the concept of electronic auditing and its procedures, And a statement of the role of artificial intelligence in implementing electronic auditing and its role in achieving quality performance, It was based on two hypotheses: The use of artificial intelligence helps to implement electronic auditing, The use of artificial intelligence plays a role in achieving the quality of performance. The use of digital transformation techniques leads to the activation of continuous auditing, On the practical side, the researchers worked on testing the role of artificial intelligence in implementing electronic auditing and its role in achieving quality performance, By using a questionnaire distributed electronically to a number of accountants and academic auditors in the Directorate of Nineveh Education, The number (54) questionnaire distributed, Thirty-two questionnaires were analyzed using the (SPSS) program, Several conclusions have been reached, the most important of which is that the auditor's use of advanced programs and systems contained in artificial intelligence techniques helps him detect any potential breaches or errors to be recorded in his report, This leads to an increase in the auditor's efficiency in performing his duties and duties, The research recommended several recommendations, the most important of which is to encourage institutions in the Iraqi environment to implement electronic auditing to obtain more accurate information free from errors or manipulation and to raise the efficiency of the auditing process procedures.

The research aimed to explain the modern methods of cost management and its importance in the commercial sector, and to indicate the role of modern methods in reducing production costs، researchers chose Al-Nawras Foodstuff Trading Company as a sample to conduct the research, as it represents one of the most important commercial companies in Iraq, which has a distinguished record in the commercial sector in Iraq, and by looking at the company's records for the year 2023 Using modern cost management methods, and the research reached several conclusions, most notably the traditional cost management methods are no longer suitable and appropriate to meet the new requirements. , and since the main element for the continuity of companies in the modern environment of industry or trade is the costs of severe change, the interest of companies in managing costs has expanded towards outside the borders of the company Modern cost methods are the most important modern strategies that sought to achieve the requirements and desires of customers, and recommended several recommendations, the most important of which is changing the decision to purchase products for companies and supplying products from suppliers from a competitive relationship to a cooperative relationship, and the need to pay attention to internal investment without relying on import and reducing it, through purchasing Homemade products from local suppliers, and relying on them to support and develop the Iraqi commercial sector, which leads to the development of the Iraqi economy.

The study dealt with clarifying the scientific framework for auditing the electronic cloud environment, defining the requirements necessary for auditing the electronic cloud environment, and proposing a set of procedures that the auditor is required to take to carry out the audit in the electronic cloud environment as a confirmatory service that complements his basic work in auditing the accounts of the unit that assigns him this work.
The research concluded that it is necessary to differentiate between the nature of the auditor’s work in terms of the possibility of using electronic cloud services in performing his work and the nature of his work in auditing the accounts of a unit that deals with the electronic cloud service provider, and then a proposed set of procedures that are required to work in auditing the units benefiting from electronic cloud services have been identified. Electronic cloud services, which in turn can be a suggested program to be used by auditors.

The research aims to study and analyze the different effects of the role of digital transformation technology in the development of the accounting profession in the light of contemporary professional publications. Things and technologies in the fourth industrial revolution that changed the world of accounting and auditing in the last 15 years, such as digital progress and globalization, which contributed to the success of many ideas and businesses. The shift from bookkeeping from work on paper to the cloud, and many routine tasks in the auditing process, in addition to the data analysis service, were completed. Integrating technology with auditing accounting processes has improved the quality provided, allowing for saving a lot of time and effort to continue and complete various accounting tasks. However, there are several things that need direct human intervention, but they are constantly decreasing, including that accounting standards can be defined on the system, which allows more time for the accountant and the need for companies to adopt digital technologies that have become one of the requirements of the times and the availability of advanced technology skills in addition to accounting skills and knowledge from issuing accounting standards An organization for accounting work in light of the digital transformation environment, as the accounting and auditing profession keeps pace with digital developments that have become an urgent need and a global trend and the need to work on developing accounting programs, adopting digital accounting, and paying attention to developing accounting information technology.

This study aimed to release the credibility of accounting information and the statement of its role in managerial decision-making, through the presentation of the concepts of accounting information and the statement of the most important characteristics that if there is a be honest, as well as to know their role in management decisions, and to achieve and to answer questions and hypotheses of the study, we used descriptive analytical method to collect and analyze data and test hypotheses and we came up to a group of the most important results:
- Accounting information plays a pivotal role when making management decisions.
- There's dependence on the financial statements to get them on the accounting information.
- Basic characteristics and requirements are available in the information that is relied upon in making administrative decisions.
All these results formed the theoretical framework of the study, the operational framework has been the reliance on a questionnaire designed for this purpose using descriptive analytical method and procedure necessary to test hypotheses and statistical analyzes using SPSS statistical analysis program.

The research aims to know the impact of corporate social responsibility information in the financial statements on the earnings response coefficients. For the purpose of demonstrating that effect and achieving the goal of the research, the method of analyzing the content of the financial reports of the companies listed on the Iraq Stock Exchange for the period from 2012-2021 was used. Through a sample consisting of (20) companies listed in the market from various sectors (the banking sector, the industrial sector, the hotels and tourism sector, the insurance sector and the use of regression models to examine the effect, the results of the research revealed that there is a positive significant effect of social responsibility information on the profit response coefficients in Iraqi companies

The study aims to know the impact of financial experience on profit management, and the study dealt with a sample of (16) companies listed in the Iraqi Stock Exchange for the banking sector during the period from 2012 to 2021, and the study was based on the use of the modified Jones model (Dechow et al, 1995). In measuring earnings management, as for the financial experience of the members of the Board of Directors, it was measured by two indicators (academic financial experience, professional financial experience), and the study relied on testing the research hypothesis on two approaches: inductive and deductive, as it relied on the annual financial reports of banks The sample of the research listed in the Iraq Stock Exchange, to reach the effect of financial experience on profit management in private banks in the research sample, and the study concluded that there is a significant effect of the financial and accounting experience of the Board of Directors in managing profits, and this result indicates that the financial experience of the members of the Board of Directors The banks listed within the Iraqi environment help to practice earnings management in a positive way, and this effect conveys a picture to the stakeholders that the members of the board of directors own a large share in the shares of the unit. Therefore, the members harness their financial expertise positively on earnings management practices in order to raise the value of the share in the market, and based on Based on the results of the study, the study recommended the necessity of activating the role of the supervisory authorities and their affiliated committees because of their effective role in limiting the practices of profit management in banks, as well as the effective role in improving the quality and confidence of financial reports on the basis of which decisions are taken by stakeholders. The study also recommended the need for a condition that obliges Iraqi banks to have members with sufficient accounting and financial expertise to improve their effectiveness, which in turn reflects positively on the stakeholders who benefit from the financial reports

Accounting information plays a vital role in economic activities, as it has a fundamental value and importance in making economic decisions, and it has a significant and far-reaching impact on operating systems, as well as the context of sustainable economic and social development, and one of the characteristics of data in the age of big data is the huge amount of data, which represents Several times or even dozens of times more than the previous data of the economic unit. Therefore, the research aimed to define the concept of big data, clarify the role of big data in making business decisions, present some potential risks in the accounting information system, present the corresponding preventive measures, and identify the role of big data in the decision-making process in the local environment. The research adopted the descriptive analytical method by adopting the questionnaire form, and one of the most important conclusions reached by the researchers was that there is a close relationship between the availability of big data and the rationalization of decisions in local economic units, and it was recommended that efforts be made to enhance the adoption of information technology applications and big data analyzes in order to enhance efficiency and productivity in economic units.

The research aims to show the extent to which the requirements for the application of agile auditing are available in the Iraqi environment in general. And in the General Company for North Electricity Distribution in particular. The importance of the research lies in the great importance of agile auditing in improving the functions of internal auditing in the Iraqi environment. Therefore, the research problem is represented by the following question: What is the availability of the requirements for the application of agile auditing in the Iraqi environment? Hence, the research hypothesis lies in the following: The lack of availability of the requirements of agile auditing in the Iraqi environment. Accordingly, the most important conclusions are the lack of familiarity and knowledge of agile auditing among the internal auditors working in the Iraqi environment in general and the General Company for North Electricity Distribution in particular. agile auditing is not applied in the General Company for North Electricity Distribution, but the Internal Control and Internal Auditing Department relies heavily on traditional internal auditing in applied procedures and practical practices

The research aims to develop accounting procedures for fixed assets and raise the efficiency of the Iraqi government accounting system in providing the necessary accounting information to control fixed assets and rationalize investment decisions in infrastructure through Study and analysis of accounting procedures for these assets in accordance with international accounting standards, and the research is based on two hypothesis, the first is that there are shortcomings in the accounting procedures for fixed assets according to the Iraqi government accounting system in rationalizing investment decisions in infrastructure because of its adoption of the accounting cash basis, and the second that the adoption of International Accounting standards in the public Sector that will contribute to rationalizing government investment decisions in infrastructures. The research summarize a number of points, the most important one which are the accounting procedures for fixed assets in accordance with international accounting standards in the public sector contribute to rationalizing investment decisions in infrastructure assets by adopting the accrual basis that contributes to tightening control over fixed assets and showing the cost of their contribution to the provision of public services as well as Budgeting strategy to reduce waste of public money and misuse of public resources

The research aims to show the extent of the impact of the added value of intellectual capital on the quality of financial reports within the Iraqi banking sector The research sample included the financial reports of all banks listed in the Iraq Stock Exchange, while the sample was summarized as (15) banks, and for the period from (2012) to (2021), so that the number of views is (150) views The research found a positive relationship between the added value of intellectual capital and the quality of financial reports. Quality of financial reports

The study aimed to identify the model of asset losses according to the International Financial Reporting Standard (IFRS9) and the extent of its impact on the financial performance of banks, and to achieve this goal, the study dealt with the method of content analysis of the annual financial reports of a sample of commercial banks published in the Iraq Stock Exchange, which numbered (15) banks for the period from 2019 to 2021 Descriptive, statistical and inferential methods were used according to the statistical program (SPSS (to examine the relationship and impact between the variables of the study, which concluded that there is a relationship between the international standard For the financial report (IFRS9) and financial performance, represented by solvency, while there is no relationship with profitability and financial employment, and there is a positive direct impact of the International Financial Reporting Standard) IFRS9( on the solvency of the banks of the study sample, as the reason is due to the higher the expected credit losses, i.e. the increase in the provision for hedging without occurring Expected credit losses, the bank becomes more suitable, the study recommended the need for the Central Bank to increase the inspection bodies to follow up the application of the expected credit loss model well to ensure the quality of The ability of banks to cope with economic pressures

The research aims to study and analyze the relationship between compliance with COBIT requirements and cyber security through a scientific analysis of the concept of the COBIT 2019 framework and the basic principles adopted by it and its mechanism of action, and to identify the foundations of knowledge for the concept of cyber security and its basic dimensions, where awareness of information security has become an urgent necessity because today in almost every home there is At least one device is connected to the Internet and is exposed to one of the electronic threats or exposure to one of the types of viruses, and because information security enhances the awareness of the user of the danger of using technology indiscriminately and thus exposure to penetration and harm to the user. Therefore, awareness of information security is the basis for preserving user privacy despite the use of software Protection and antiviruses, and to achieve the objectives of the research, the researcher prepared a questionnaire consisting of 28 questions distributed to a group of university professors, holders of higher degrees, and a group of those interested in the subject of cybersecurity, as the number of distributed questionnaires reached 54 questionnaires, and the program (SPSS) was used to find the relationship between the variables The researcher reached a set of conclusions, the most important of which was that the COBIT system is used to improve business performance in a balanced framework to create value for information technology and reduce potential risks, and thus improve the level of performance of the economic unit and to increase transparency and maximize vision in the future of economic units in a manner that guarantees the confidence of stakeholders. The recommendations were to pay attention to information security, information technology oversight and governance, and better risk management, in a way that contributes to strengthening the entire corporate governance system.

The aim of this study is to show the impact of the sector specialization of auditors on the quality of financial reports. The sample of the study is a number of Iraqi industrial companies, insurance companies, and banks, during the period (2011-2021). Furthermore, this study aims to show the effect of the characteristics of sector-specialized companies – like the age, size, and financial leverage (indebtedness) of a company – on the quality of financial reports and statements. The study used the method of content analysis of the annual financial statements of a sample of companies listed on the Iraq Stock Exchange. Sector specialization was measured by the percentage of points (share) used to audit the financial statements of a particular sector in a given year to the total number of other sectors that were audited by the external auditor in the same year, in accordance with the study of (Ismail et al, 2019). The quality of financial reports was measured through accounting conservatism as an indication of the quality of financial reports. This variable was measured by adopting the (MTB) model, in accordance with the study (Al-Shatnawy, 2018). The study found a positive relationship between the sector specialization of the auditor and the quality of financial reports. The results also confirmed that the sector specialization of the auditor is an influential and significant factor in increasing the quality of financial reports, through its impact on the levels of unconditional accounting conservatism

The research aims to harness the performance management system in the commercial banks to achieve its objectives based on the conceptual framework of the cost of banking marketing services. Through the quality of accounting information, presenting and analyzing the intellectual and philosophical difference of the performance management system and the cost of banking marketing services in commercial banks and the quality of accounting information. To achieve the objectives of the study, the researcher used the analytical descriptive approach by preparing a survey list (questionnaire form). Where this form was distributed to some employees of commercial banks registered in the Iraq Stock Exchange, numbering (6) banks, and (60) forms were distributed and from them (55) questionnaire, at a rate of 92%. The necessary statistical analyzes have been conducted to achieve the research hypotheses. The researchers reached a set of conclusions, the most important of which is that the aim of evaluating behavior and performance in the quality of accounting information and improving the costs of marketing services is to achieve the highest productivity and economic adequacy for them, to evaluate their professional performance. The results of their work achieved, and to control and monitor the plans and strategies previously developed by the higher managements. In order to state a citizen weaknesses and strengths in implementing the plan. The researchers reached a set of recommendations, the most important of which is that the performance management system should be applied in the Iraqi business environment, as it represents an important tool in addressing the aspects of improving the quality of accounting information as well as improving the costs of marketing services. The need to encourage economic units to implement the performance management system by setting standards that contribute to raising the efficiency of employees These standards are in conformity with international professional standards