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.