ACCOUNTING AND FINANCIAL SCIENCES JOURNAL

This research aims to identify the role of internal auditing in evaluating the IT governance dimension as a key aspect of cyber resilience in the Iraqi banking sector. This evaluation is conducted through a set of controls stipulated by the Central Bank of Iraq's 2024 directives, and assesses the extent to which these controls can identify the impact of cyber threats and attacks on the sector and support its continued operation after such attacks. The research employs a descriptive-analytical methodology, utilizing a questionnaire developed specifically for this purpose, as well as conducting personal interviews with seven Iraqi banks. The research problem is based on the question: "Does internal auditing play a role in evaluating cyber resilience controls?" The research concluded that the Iraqi banks in the sample comply with the cyber resilience controls as outlined in the Central Bank of Iraq's directives.

The application of Standard (IFRS 1) has gained the attention of most countries in the world because it raises the level of financial and economic regulation, keeps pace with the requirements of globalization, and also enhances the capabilities of the economic unit to develop and diversify the scope of its ope Banks, analysts, and others need to build a common understanding of accounting concepts across countries in order to standardize the language of finance and business, and thus prepare financial reports that provide relevant accounting information to these users to support their various decisions. rations, with the clear increase in the number of users of financial stat The research aims to highlight International Financial Reporting Standard (IFRS 1) and its impact on the quality of financial reports, based on its fundamental and supporting characteristics. To achieve this objective, a questionnaire was used as the measurement tool and distributed to a sample of employees at Basra Oil Company. The research yielded several results, the most important of which is the existence of a statistically significant relationship between IFRS 1 and the quality of financial reports.

The research aims to demonstrate the impact of the efficiency of the lean supply chain on achieving the sustainability of economic units in the Wasit textile and knitting factory. The research problem was represented by the factory facing increasing pressures from various competitive forces as a result of its activities, which can have an environmental impact resulting from its performance. This requires the factory to be more aware and cognizant of the various activities and processes it performs during production processes, and to work to improve its efficiency and reduce waste. Therefore, it must work to employ contemporary methods and tools that contribute to limiting or alleviating these pressures and responding to the general trends imposed on it. The lean supply chain is one of the contemporary tools in the field of economic units, through which performance can be improved by reducing waste and adding value, on the one hand, and enhancing sustainability in the economic unit, on the other hand. The researcher followed a deductive and inductive approach, through reviewing books, periodicals, research, and magazines relevant to the research topic. The researcher relied on a logical analysis of financial and non-financial data for the year 2024 and the assumptions that can be applied to the lean supply chain. The researcher reached a number of conclusions, including: The goal of the lean supply chain in any economic unit is to eliminate waste and loss in all production departments, as well as operations that do not add value. Based on the above, the researcher recommends disseminating the concepts and tools of the lean supply chain among workers in the Wasit Textile and Knitting Factory by holding training courses in the Wasit Textile and Knitting Factory

This research aims to highlight the concepts of strategic change (with its dimensions of adaptation, process change, and organizational culture change) and corporate governance (with its dimensions of transparency and disclosure). These concepts are crucial in contemporary organizations, and given the state's move towards more transparent government institutions whose decisions are characterized by rationality and transparency, a set of procedures has been implemented to make the actions taken by these organizations more clear to the public. The research stems from a fundamental question: What is the role and impact of strategic change on transparency, , The researcher selected the Presidency of Al-Mustansiriya University as the field of application for this research, specifically within the university's administration. A purposive sample of 50 heads of departments, centres, divisions, and units within the university's administration was selected. The hypotheses were tested using the statistical software programs SPSS and, employing various statistical methods including Cronbach's alpha coefficient, construct validity, arithmetic mean, and standard deviation. The relative importance and linear regression coefficient were used, and the most prominent result was a strong positive correlation between strategic change and governance.

The research seeks to measure the growth rate of digital cryptocurrencies in financial markets and their trading volumes by measuring the level of change in cryptocurrencies during the hour and during the seven days and the change in their market value. The sample consisted of a group of the most and least traded cryptocurrencies over a 7-day period, 24 hours a day. The research recorded a 24-hour increase for BTC (Bitcoin) over the specified period, by 0.47%, which is a good trading volume in the cryptocurrency markets. However, it declined over the 7-day period ending November 1, 2025, by 1.12%. Bitcoin's price continues its strong upward trend, surpassing $115,000 in recent trading, with daily gains of approximately 3.3% and fluctuating within a daily range between $114,455 and $115,445. This positive momentum is attributed to a return of risk appetite in the markets and a decline in the appeal of safe havens like gold, in addition to expectations of a US interest rate cut and a recovery in institutional and individual investor confidence in high-yielding assets. ETH (Ethernet) also recorded a 24-hour increase of 0.73%, which is a good trading volume in the cryptocurrency markets, but declined over the 7-day period. On November 1, 2025, the trading volume decreased by 1.89%. The research recommends intensifying international cooperation and regulating cryptocurrencies with high trading volumes and significant price increases due to suspicious transactions. This is crucial to combat crimes that may be linked to some cryptocurrency transactions, in accordance with rules and guidelines applicable to all countries.

This research primarily aims to demonstrate the extent to which interim financial reports are prepared in accordance with International Financial Reporting Standards (IFRS) in the Iraq Stock Exchange (ISX), and the role of these reports in ensuring the reliability of the accounting information contained therein, as well as the relevance of this information to the decisions of shareholders and other stakeholders. To achieve this, a sample of seven sectors was selected: the banking sector (ranked first), the telecommunications sector (ranked second), the industrial sector (ranked third), the hotel sector (ranked fourth), the services sector (ranked fifth), the agricultural sector (ranked sixth), and the insurance sector (ranked seventh). The time period extended from 2018 to 2024. Through a comprehensive analysis of the sectors listed on the ISX, the study concluded that the implementation rates ranged from weak to acceptable to moderate. This is what the analysis results showed, with the implementation rate reaching 46.77%, a weak percentage indicating a lack of compliance among companies listed on the ISX with interim financial reports, which are prepared on a periodic basis. The non-compliance rate with the standard reached 53.23%. Therefore, this research suggests that the Iraqi Securities Commission should issue clear legislation mandating that listed companies have their interim financial reports audited by an independent external auditor, in accordance with the relevant International Standard on Auditing (ISA 2410). This would lend the necessary credibility and reliability to the interim financial information.

The research aims to explain the knowledge bases of the green target costing technique, and also to explain the knowledge bases of the green Kaizen technique, and their role in achieving sustainable development, In order to achieve the research objectives in the research sample, the General Company for Electrical and Electronic Industries / Heater Factory, the deductive method was used in presenting the theoretical aspect, and the inductive method was used in presenting the practical aspect, and these techniques were applied, Initially, the green target costing technique was used, through which competing products in the market were identified and a green price was set, and with this, the goal sought by the researchers was determined, Through the second technique, which is the Green Kaizen technique, the goal set for achieving sustainable development was reached, and thus it became possible to apply these two techniques for the purpose of supporting the competitiveness of economic units.
The researchers reached several conclusions, the most important of which was that green target costing and green Kaizen play a major role in achieving sustainable development due to the increase in profits, which in turn provides amounts that are distributed to workers and employees in the factory as an incentive bonus and annual profits for them.

The research aims to develop and improve products to meet developments in environmental, economic, and social sustainability. To address the research problem related to the widening competitive gap between Iraqi and foreign economic entities due to rising costs and the failure to achieve a competitive advantage, the need emerged for a strategic approach to cost management through the integration of concurrent engineering and the achievement of critical success factors, while clarifying its role in raising quality levels in line with changes in the business environment. To achieve the research objective and select its hypotheses, the Wasit Textile and Knitting Factory, located in Wasit Governorate, was chosen as the research population. The research sample (textile fabric) for the year 2024 was analyzed, given its use of 4D concurrent engineering technology and its focus on achieving critical success factors, and then the application of the proposed framework. The method of developing and improving products to be suitable and environmentally friendly in the research sample laboratory was discussed and explained. The necessary steps were identified before beginning the implementation of the proposed framework, as well as its justifications and objectives. Each dimension of 4D concurrent engineering was addressed (product design, production process design, supply chain design, product sustainability design).
The research concluded that the economic units that used the four-dimensional simultaneous engineering technique succeeded in their performance and competition with other units due to the close relationship between the four dimensions of simultaneous engineering and the achievement of decisive success factors in the industrial economic unit. The research concluded with the necessity of encouraging economic units to apply the model and import the Belgian Picanol machine, which contributes to providing a product that competes with the imported one

Abstract
Virtual currencies are a reality imposed by technological developments in the virtual world, which is based on global digital convergence. However, they have not received comprehensive legal regulation. They are encrypted currencies that do not have a physical presence, are only transacted online, and are not issued by an official authority. The primary goal of these currencies, upon their issuance, is to replace or substitute traditional money. Indeed, these currencies have gained widespread acceptance among the public and have become accepted as a means of payment by some institutions. The issue of cryptocurrencies is not merely a national issue, but rather a global one that must be addressed. They are global currencies that are not limited to a specific geographic area, given their virtual nature and the fact that they can be traded by anyone in the world via the internet. Therefore, it is necessary to strive to establish legal regulation for encrypted virtual currencies and to create national and international legislation that regulates their use, making it safe or prohibiting it altogether due to its danger and association with certain crimes, such as money laundering and terrorist financing.

The present research will assess the presence of risk absorption capacity that will enhance financial sustainability of Iraqi private banks that are listed in the Iraq Stock Exchange in a common macro-financial shock environment in 2015 2025. The Capital Adequacy Ratio (CAR) and Non-Performing Loans ratio (NPL) serve as a proxy of risk absorption capacity, and the bank Z-Score serves as a stability measure and the Loan-to-Deposit Ratio (LDR) serves as a measure of funding-structure. The empirical design is first used to ensure cross-sectional dependence, which asserted that the variables under study are significantly co-moved among banks, which is in line with usual macro-financial circumstances. The Pesaran CIPS unit root test which explicitly considers the cross-sectional dependence is then used to test stationarity where the findings indicate that level variables should be used. The dynamic interrelationships are represented using a Structural Panel VAR whose optimal lag length is determined using a set of standard information criteria. The estimated impulse response and historical decomposition have suggested that the sustainability dynamic is driven by own innovations and internal buffers and credit-risks conditions and therefore sustainability in the Iraqi banks is influenced by the interaction between solvency, asset-quality and funding channels other than the bank-specific movement. In general, the results suggest that capital adequacy and asset quality have been found to be the key resilience mechanisms, which determine the adjustment path of the stability and funding pressure during macro-financial shocks and they have direct implications to supervisory capital planning, credit risk management, and stress management on the sector level.