Tikrit Journal of Administrative and Economic Sciences

This research focuses on evaluating the performance of Islamic banks through profitability, liquidity and solvency ratios, which reveal the relationship between the figures appearing in the financial statements. The just figures in the financial statements may not reflect the true financial position, so analysis of these lists is required to find the relationship between the figures.
The importance of this study is the importance of analysis by the ratios of profitability, liquidity and solvency. It is one of the most widely used methods of evaluating the bank's financial performance. As indicators of what the bank achieved through comparison to see the financial situation during the study periods. The research aims at theoretical framing of banking applications and conducting financial performance evaluation of the bank (Elaf Islamic) through the ratios. Several conclusions were reached, the most important of which was the decrease in the volume of investments by Iraqi Islamic banks due to fear of the situation in Iraq. The research reached a number of proposals, the most important of which were openness to the outside world.

The historical cost-based measurement input used by the company is not appropriate, especially with the acceleration of economic changes and technological developments. This is not taken into consideration when measuring fixed assets. Therefore, the fair value approach is used to measure the assets. As a result, the term "IAS 36 Impairment of Assets" has been reversed.
Accordingly, the research aims to demonstrate the concept of both the impairment and investment decisions, as well as the effect of applying the test of impairment in investment decisions taken by the Al - Mansour Pharmaceutical Industries Co.
The study found that the application of the IAS 36 Impairment has an impact on investment decisions, as well as improving the quality of decisions taken by the company, and there are important investment decisions not taken by the company reached through the application of IAS 36.
One of the main recommendations of the study is the application of IAS 36 in order to achieve the real value of the fixed assets, as well as obtaining relevance information for the purpose of making rational investment decisions.

The aim of the research is to apply governance in the higher education institutions for the purpose of reducing the problems of the budget in universities. As well as to identify the reality of governance in the universities and their role in the control of the federal budget. In addition to know whether the application of governance contributes to strengthening the control of the federal budget at the university. And the design of a proposed model for the application of governance at the university. The study found a set of results the most important of which is that good governance at the university requires the application of the principles of transparency, disclosure, accountability and participation. Which lead to efficiency and effectiveness in the preparation of the federal budget of the university, The study also recommended benefiting from the experiences of universities in governance and expertise in this field, and activating the boards of governance to assume their social and professional responsibilities in all fields.

Accounting describe as a service activity that operating inside all the work of the institutions to processing data and transform it to information can be useful to all. Due of the importance of accounting, it is the one who issues the information. It is who auditing these information until it is completed, and it is also gives the opinion about these information.
The accounting work in the institutions takes three axes, the first is data processing and who is do this job called accountant, the second who is do auditing and who is do this job called internal auditor. The third who is give a neutral practical opinion about the fairness and who is do this job called external auditor and all are come out from one (niche) which it is the accounting.
Accounting work need morals more than any other work because it is linked to money and money may leads to corruption. Accounting work need more the professional ethics than any other work The gaps achieved were caused first and finally because of the lack of commitment to professional ethics. Because of the importance of the accounting, committees, organizations institutions ,unions at the global and local level have been issuing standards that look at accounting from two perspectives:
First: Specific Standards for accounting work mechanisms
Second: Standards for the promotion ethics and guidance of the of accountants Ethical behavior is the backbone of the practice of accounting work and the observer on the conditions of society see that there is a lack of ethics, ethics is the material that works on the cohesion of society to each other.
This default or imbalance in behavior and ethics was the main reason that put of a guide consider to be as a standard guiding the staff and a road map for professional commitment.
Because of the importance of accounting as well as the standards issued are divided into two parts the first is for accountants and the second is general for workers.
Accounting work is concerned with adherence to morals and professional ethics in all the institutions which it serves, as well as being an Islamic institution or practicing its activities according to Islamic law.
AAOIFI contributed through the Board of Governance and Ethics to the issued two agreement for ethics inside the Islamic financial institutions. The first regards to the accountant (internal auditor, accountant and external auditor) and the second relates to workers.

The study aimed at establishing a proposed framework for the internal audit profession by applying it to Tikrit University. The research was based on the main hypothesis that there is no significant statistical difference between among respondents on the application of the proposed framework to improve the work of internal auditor. To achieve the research objectives, both deductive and inductive approaches were employed through a questionnaire designed for this purpose. The questionnaire was distributed to the study sample. The research found a number of results, the most important of which is that there was no significant difference among respondents on the application of the proposed framework to improve the work of the internal auditor in general. However, there were some differences in the views of the target sample on the steps of implementing the proposed framework. In addition, the study emphasized on that these differences would not affect the desired results. The study recommended applying this proposal in order to develop the internal audit profession in the institutions of higher education in general and Tikrit University in particular.

The aimed of the research is to identify the role of the internal control components in their dimensions (environment control, risk assessment, monitoring activities, information and communication, monitoring) in enhancing the quality of banking services for a sample of government banks, namely Rafidain Bank and Rasheed Bank. The sample of the research represented by (65) departmental managers and controls in government banks was the sample of the research. A valid questionnaire was retrieved (55). Researcher used the statistical analysis program (SPSS) to analyze the data and test the hypotheses. The research sought to test a number of basic hypotheses, including sub-hypotheses to find out the relationship of correlation and effect between the search variables. The research reached a number of conclusions, the study also found an impact relationship between the internal control components in the quality of banking services. Based on the findings of the research, a number of recommendations were made. Internal control system The COSO framework is concerned with the implementation of its five components in order to enhance the quality of banking services and to enhance oversight activities, which constitute a main pillar of the internal control system, through the application of the principle of separation of duties and the need to evaluate the performance of employees at all levels of administration. Customer confidence and access to quality services that suit their needs and aspirations.

The aim of the research is to demonstrate the impact of the industry's specialization for auditor on the efficiency of its professional performance. This objective can be achieved by knowing the impact of the industry's specialization on the quality of its decisions to plan the audit process and its accurate assessment of the risks of the audit process. In order to achieve the objectives of the study, a questionnaire was designed and distributed to a number of auditors working in the audit Offices in Iraq, who numbered (60) accountants where the questionnaire was distributed to them and 54 questionnaires were retrieved and analyzed using statistical methods to test hypotheses. The most important conclusions are that the industry specialization helps auditors to take appropriate continents and improve the way they deal with the problems they face when planning the audit process and to increase their ability to know the relationship between the items associated with accuracy. Helps to use the method of professional doubt more, and Discovering fraud and errors in financial statements performed by an established management. And that the most important recommendations were to audit companies to work on the development of auditors through the establishment of workshops and seminars and training courses to qualify observers to apply the industry specialization. To develop legislation and regulations to regulate the profession of auditing to keep abreast of developments in the profession and to apply the industry specialization of the auditor.

The purpose of the research is to identify the efficiency and effectiveness of auditing and tax examination in the light of the use of computerized accounting system. Through analysis, and examination of financial statements and reports prepared under a computerized accounting system paperless based on the rules prescribed in the tax legislation in accordance with the rules and assets and accounting principles professionally recognized for the purpose of The validity of the profit prepared in accordance with the accounting standards and approved by the accountant. And verify the validity of the tax profit in accordance with the tax declaration submitted by the taxpayers. The research reached several conclusions that contribute to the use of computerized accounting system to simplify, the procedure. Most important recommendations were the need to highlight the importance of the use of computerized accounting systems in raising the efficiency and effectiveness of auditing and tax examination through the activation of the General Assembly for taxes that practice the profession of auditing and tax examination.

The aim of this study is to examine the impact of the financial crisis on the quality of internal auditing in government organizations. The study community may be internal auditors in government Organizations in Anbar governorate/Iraq, where the country experienced a financial and economic crisis accompanied by a security crisis at the country level. The sample of the study consisted of (80) internal auditors working in government Organizations. The questionnaire included a set of questions to test the impact of the financial crisis on a number of factors that constitute the quality of the internal audit identified by some previous studies: (objectivity, management support, use audit functions in orientation the management and sector which the institution belongs).
The study has led to a number of results, including a relationship that has a significant effect between the financial crisis and the quality of the internal audit in the government organizations. In light of this, the study presented a number of recommendations, such as that the role of internal auditing should be strengthened and the independence of the internal auditors should be strengthened in the government organizations in Iraq, to practice their work objectively.

Environmental auditing is an essential dimension in the decision-making process, especially investment, the problem stems from the fact that the industrial companies in general and in Iraq in particular suffer from the existence of large costs and financial obligations borne by the industrial companies as a result of pollution. Therefore, environmental auditing is necessary in these companies. This is reflected positively on the availability of information among the decision makers.
The aim of this research was to present theoretical concepts related to environmental auditing and investment decisions, also to indicate the correlation between environmental auditing and investment decisions.
The researcher used descriptive and analytical methods in the formulation of the research, where the research based on the basic hypothesis that say “Environmental auditing does not play an active role in investment decision-making”.
The study concluded that the published financial information is not sufficient for investors unless it is supported by mandatory environmental auditing. Therefore, the most important recommendations are the need to prepare annual environmental reports in which companies disclose to investors the environmental risks they caused by those companies.

The research aims to know the role played by international accounting standards in the development of human resources in Iraqi investment companies through the International Accounting Standard (IAS19) employee benefits, and to achieve this research was applied to a sample of Iraqi investment companies listed in the Iraqi Stock Exchange, For the extended financial period (2013-2017). Sample data were analyzed using the content analysis method (0&1) to determine the extent to which the International Accounting Standard (IAS) was applied and its role in human resources development. The most important finding of the research is that there is a strong relationship between the application of the Iraqi investment companies to IAS 19 Employee Benefits and Human Resource Development, in addition to increasing the company's interest in its human resources is directly reflected in the increase in profits and the strengthening of financial performance. The most important recommendation of the research is the need to interest Iraqi investment companies to apply accounting standards in general and IAS 19 as a result of its impact on the development of human resources in the company.

The aim of the research is to highlight the Balanced Scorecard and its financial aspect only, and to show its role in evaluating the bank performance. The problem of research is whether a Balanced Scorecard is suitable for evaluating the bank performance. Gulf Bank was targeted as a research sample by aggregating the financial data obtained from the financial reports for the period from 2006 to 2015 and relied on financial indicators only. The most important results are that there is a weakness in the financial ratios of the Balanced Scorecard, that is, there is a decline and an increase in activity. It was found that the performance is weak in the Gulf Bank and recommended the study to look for reasons for low performance in the bank and try to address it. The bank management reports and the auditor's reports should include explanatory paragraphs showing the performance of the bank as all.

The research aims to testing the relationship and impact of the corporate governance mechanisms on the forward looking disclosure in the Iraqi banking sector. As well as knowing the level of forward looking disclosure in companies that listed on the Iraqi Stock Exchange. Six variables related to corporate governance mechanisms were identified, represented by (Percentage of non-executive directors, Size of the Bored, Compensation of the Executive Director, Number of meetings of members of the Bored, Percentage of shares the Biggest executives, Percentage of shares Administrative Property). The research population is represented companies which are listed in the Iraqi Stock Exchange, The sample of the study was on the banking sector where the sample of the research were (14) banks Which has been publishing its financial Data in the Iraqi Stock Exchange for the period of 2010 to 2016. Some corporate governance mechanisms have had a significant impact but others have not. The research recommended the need to urge companies to give more importance to the subject of forward looking disclosure because of the importance of rationalizing the decisions of investors.

The research aims at conducting an analytical study on the impact of the characteristics of the audit committees on voluntary disclosure practices. The research community represents the published financial reports of (15) Iraqi banks in the regular market in Iraq Stock Exchange, in addition to publishing them in the websites of the selected banks for 2016 and 2017. The most important of these results is that the characteristics of the Audit Committee can be used to evaluate the efficiency of the internal control system of the Bank, which will reflect the accuracy of the financial statements disclosed voluntarily. Therefore, the researchers recommend working on the establishment of seminars for members of the Board of Directors of banks, showing the importance of audit committees and their availability in financial reports published as it enhances the confidence and credibility information voluntarily disclosed by banks.

This study aims to demonstrate the importance of using the neural networks in the process of investment decision making and choosing the investment project that achieves the objectives of the organization. The problem of research is not to rely on modern technical methods in preparing management accounting information so that it can meet the current challenges facing business organizations. The importance of the study appears through the increasing need to make administrative decisions as quickly and accurately as possible. As well as the multiple advantages provided by artificial neural networks as one of the scientific techniques that began to be used in multiple areas. The RBF neural network was also used in the selection process between investment projects in Nineveh Governorate. The study concluded with a number of conclusions, including: The superiority of neural networks to the traditional statistical methods, using them in all areas and based on the conclusions reached by the study. A set of recommendations has been made including: The need for governmental agencies service and financial institutions to adopt the technology of neural networks for the ability to Deal with the vast amount of information and speed of access to the results at the lowest cost.

This research aims to determine the relationship between credit risk and banks financial safety indicators, as considered that can be help in achieve the financial safety of banking. Which became one of the most important subjects that interesting to academics and bankers alike. Due to the developments which are accompany banking, as well as financial crises witnessed by the banking sector in recent years. Jordan Kuwait bank has been selected to achieve the aim of this research. The study concluded that there is a direct proportion between credit risk and financial safety indicators for banks which were measured by financial indicators. .Also the hypothesis that there is a relationship between credit risk and banks financial safety indicators has been proven by correlation furthermore this study recommended that it is very important for banks to diversify their activities for investment and don’t focus in specific field to avoiding the occurrence of a banking crises.

The research focused on the importance of financial indicators and their impact on achieving market value. The objective of the research was to measure and understand the effect of the financial indicators adopted in the research (total assets, deposits, cash credit, equity) on the market value of the two banks. And the impact of the financial indicators with the market value of the two banks investigated. In order to test the degree of relationship and impact, two banks (Baghdad Investment Bank and Ashur International Bank) were selected and analysed by each bank by analysing their financial statements for the period 2009-2017 using the program for statistical (SPSS 23). The results of the study are based on two main hypotheses: First, there is a significant correlation between the financial indicators (total assets, deposits, cash credit and shareholders' equity) with market value. The second is that there is a significant effect on financial indicators (total assets, deposits, cash, the main findings of the study were not related to the market value of the approved financial indicators. As a result of the analysis results of Ashur International Bank, it may be affected by other qualitative indicators such as transparency, money laundering, Terrorism). And research found a set of recommendations, the most important of the need to rely on quantitative and qualitative indicators to enhance the market value of the banks.

This study aims to measure the relevance among: relationship marketing (RM), word of mouth marketing (WOM) and customer\'s satisfaction by employing the exploratory factor analysis (EFA) and confirmatory factor analysis (CFA).
The study\'s results displayed that there is a statistically significant impact at α ≥ 0.05 for the RM and its dimensions (communication, trust, and commitment) ; at the WOM and customer satisfaction levels, and the strength of the indirect effect of independent variable (RM) in the dependent variable (WOM) through the intermediate variable (customer satisfaction) which is greater than the direct effect of RM in WOM level that referred to the role of customer\'s satisfaction variable in enhancing the effect relation between RM and WOM. The researchers recommended activating the role of CRM to train the institutional staff in order to provide high-quality interactive of digital services for enterprise customers, and to ensure that the performance of virtual pools is controlled and managed in the condition of digital RM.