JOURNAL OF ADMINISTRATION AND ECONOMICS

This research aims to analyse the role of value auditing in enhancing public trust in the financial system by constructing an integrated causal model that links transparency and accountability as intermediary mechanisms for generating institutional legitimacy. The research stems from a knowledge gap characterised by the dominance of traditional approaches that treat auditing, transparency, and accountability as separate concepts within a procedural compliance framework, neglecting the value dimension that explains how public trust is generated in a structurally integrated manner. The research is based on the central hypothesis that public trust is not a direct result of regulatory compliance, but rather the outcome of a value-based interaction between institutional knowledge and ethical responsibility. To achieve this, the study employs an analytical-integrated approach that combines a philosophical framework with structural equation modelling (SEM) to examine the direct and indirect causal relationships between four key variables: value auditing, transparency, accountability, and public trust. A comparative sample representing Arab and international financial systems is used for this purpose. The results showed that value auditing positively impacts public trust through two indirect pathways: transparency and accountability. Accountability emerged as the most influential variable in generating institutional legitimacy. The findings also revealed structural differences between the two contexts. International systems exhibit a higher degree of value integration within their governance mechanisms, while a compliance-oriented perspective continues to dominate many Arab systems. The originality of this research lies in developing an explanatory model that integrates the value dimension with quantitative analysis to measure the indirect impact of auditing on public trust. This contributes to redefining auditing as a mechanism for producing institutional legitimacy. The study recommends integrating public values into auditing standards, enhancing interactive transparency, and developing accountability models that reflect the ethical responsibility of the financial system towards society.

This research aims to develop a clear understanding of the impact of Kinetic marketing on mitigating organisational ageing in banks operating in Zakho. This is achieved by establishing a knowledge framework that links internal culture with marketing innovation. The research problem stems from escalating environmental challenges and banks' declining ability to anticipate changing customer demands. This has led to the emergence of "organisational ageing" and bureaucratic rigidity, threatening their competitive position. These banks strive to elevate their internal culture, relying on leadership that seeks development, innovation, and the ability to keep pace with market changes and respond to market events. The research employed a descriptive-analytical approach, utilising a questionnaire as the primary data collection tool. The questionnaire was distributed to a sample of employees, and 62 valid questionnaires were returned for analysis. To achieve the research objectives and test the correlation and impact hypotheses, a range of statistical methods was used, including frequencies, standard deviations, Pearson's correlation coefficient, and simple and multiple linear regression, all conducted in SPSS. The research yielded several key findings, most notably: a statistically significant effect of Kinetic marketing in mitigating the effects of organisational ageing. This necessitates that the bank adopts flexible marketing approaches to address the risks posed by market uncertainty. The research recommended that the banks studied should work to activate the role of marketing leadership within their administrative structures. Also, the implementation mechanism involves marketing leaders in development decision-making and change management, and in training leaders to apply Kinetic marketing principles to managing work teams. Creating a stimulating environment for internal initiatives supports modern marketing trends.

The research aims to examine the impact of economic activities in technology and electronics (the electronic economy) on supporting accounting practices and improving the dissemination of financial reports, as well as on auditing accounts. The deductive approach was followed in the theoretical aspect, and the analytical approach was used in the SPSS programme. The results of the analysis, according to the arithmetic means and standard deviation, were consistent and had significant correlations using Pearson's correlation coefficient with a significance of 1% and a confidence level of 99%, achieving a high correlation between accounting practices and electronic auditing standards in the context of the intangible information economy, and with an acceptable conclusion for the hypothesis.

The main objective of this study was to explore the impact of human resources' core competencies (Intellectual competency, skills, and attitudes) on enhancing brilliance (Leadership brilliance, Knowledge brilliance, and Service brilliance) at Korek Telecom Company. A descriptive-analytical approach was used to collect and analyse data, using a questionnaire distributed to a sample of 173 managers at the surveyed company. Data analysis and hypothesis testing were conducted using advanced statistical methods in SPSS version 26. The results showed high levels of human resources' core competencies and organisational brilliance at the company surveyed. Furthermore, the results indicated a significant positive impact of human resources' core competencies on organisational brilliance. Based on the findings, several suggestions were made to enhance the exploitation and development of core human capabilities to ensure the sustainability of organisational brilliance in the surviving company, as well as proposals for future studies.

This research aims to fill a gap in local and Arab literature by studying the practical impact of adopting artificial intelligence (AI) technologies in accounting practices on earnings management behaviors in Iraqi banks, in light of the rapid digital transformation and the regulatory and technological challenges facing the banking sector, The study employed a mixed-methods approach to integrate quantitative analysis with interpretive analysis, Primary data was collected through a structured electronic questionnaire distributed to three main functional categories: financial managers, internal auditors, and information systems officers. The sample consisted of 148 respondents representing twenty Iraqi private, public, and Islamic banks, The questionnaire focused on measuring the level of adoption of four main categories of AI technologies in accounting work, Secondary financial data obtained from the Central Bank of Iraq and the stock exchange for the most recent period was also used to measure accrual and real earnings management practices using standard models, most notably the modified Jones model, To further interpret the results, qualitative interviews were conducted with several senior officials from the banks under study, The study employed a range of advanced statistical techniques, including descriptive statistics, correlation analysis, multiple regression analysis, and structural equation modeling (SEM), using SPSS and SmartPLS software, The results revealed an unbalanced digital transformation focused on operational automation technologies, coupled with a weak adoption of advanced analytical tools, A strong, statistically significant inverse relationship was also demonstrated between the level of AI adoption and earnings management practices, The SEM results indicated that AI indirectly contributes to reducing earnings management by enhancing the effectiveness of internal control systems, The study concludes that maximizing the positive impact of AI requires adopting a comprehensive strategic vision that invests in advanced analytical technologies, develops human capital, and fosters a corporate culture that supports transparency and accountability.

The models developed by Fama and French have garnered significant attention for their contribution to interpreting stock returns and providing information to investors and companies. The limitations and inadequacy of traditional models in explaining return volatility in emerging markets, particularly the Malaysian market, necessitate an evaluation of the effectiveness of multifactor models in explaining stock returns in those markets, The research aims to analyze the cross-factor portfolio returns in the Fama and French six-factor (FF6) model and beta coefficients, and to measure the impact of FF6 model factors in explaining stock returns for companies listed on the FTSE Malaysia index, The study also examines the ability of the FF6 model to explain stock returns and performs a statistical comparison between the Fama & French three-factor and five-factor models and the Fama & French six-factor model to determine the most explanatory model for stock returns using simple linear regression , To achieve the research objective, (30) companies listed on the FTSE Malaysia index were selected for a period of (eight) years, extending from (1/1/2017) to (31/12/2024), with monthly and annual data .
The research concluded that the results of the statistical test had proved that the Fama & French six-factor model has a high explanatory power when compared statistically with the Fama & French three-factor and five-factor models, as it was found to be superior to them in explaining changes in stock returns in the Malaysian market, This indicates that it can contain all risks and thus compensate investors, and the Profitability factor is one of the most prominent returns that affect stock returns.

In this study, the relationship among credit, investments, and economic growth in Iraq is examined, with particular attention paid to the role played by the credit transmission mechanism within an economy recovering from war and endowed with natural resources. The study employs annual time series data for the period 1960–2023, with the SVAR approach coupled with Phillips-Perron tests of unit roots, Granger causality test, impulse response function, and variance decomposition techniques. The results reveal that credit can be used as a predictor of investments and economic growth, whereas the structural results indicate that credit's influence on economic growth operates partly through investments. Moreover, it turns out that the credit transmission process is heterogeneous since certain credit shocks have negative effects on investment, implying the presence of credit allocation inefficiency. At the same time, economic growth can be mostly attributed to internal forces that probably result from fiscal factors, high oil dependency, and other exogenous shocks in the Iraqi economy. The paper demonstrates context-specific findings, according to which the credit's developmental potential in Iraq will be influenced not only by its availability but also by credit allocation effectiveness and other aspects of institutional development.

Transportation costs are modelled as trapezoidal fuzzy values, and we propose a novel approach to address this issue in an uncertain setting. Supply, demand, and transportation unit costs could all start to seem odd for various real-world reasons. We can display these erroneous values as fuzzy numbers. Fuzzy numbers and values have found widespread application in many domains, including AI and experimental sciences. We used the magnitude ranking function to convert trapezoidal fuzzy numbers into crisp values, and then we developed the first fundamental solution to the fuzzy transportation problem. Next, the max-min method was implemented. In this numerical example, we demonstrate how fuzzy algorithms can be applied in a novel way to solve transportation problems.

This study aims to analyze and evaluate the efficiency of the Central Bank of Iraq (CBI) in managing monetary policy instruments and their impact on economic growth amidst the challenges posed by a rentier economy, The study adopts a descriptive-analytical approach for the theoretical framework and an econometric approach using the Autoregressive Distributed Lag (ARDL) model via E-views software to analyze annual data for the period (2004 –2024), The independent variables selected are (Money Supply X1, Liquid Reserves Ratio X2, and Interest Rate X3), while the (GDP Growth Rate Y) serves as the dependent variable.
The study reached several key findings, most notably; The existence of a long-term co-integration relationship between the liquid reserves ratio and economic growth; however, this relationship lacked statistical significance in the short run, indicating that the impact of banking liquidity in Iraq is a structural long-term effect rather than an immediate one, Conversely, the results showed a lack of any significant impact, causal relationship, or co-integration for both (Money Supply and Interest Rates) toward real economic growth, These results are attributed to "Fiscal Dominance" and the blockage of traditional monetary policy transmission channels due to excessive reliance on oil revenues and hoarding outside the banking system.
The study recommends the necessity of enhancing coordination between fiscal and monetary policies and shifting toward FinTech (Financial Technology) and Financial Inclusion solutions, This transition is essential to activate the banking sector's role in directing credit toward productive sectors, ensuring a reduction in time lags and enhancing the overall effectiveness of monetary instruments.

This manuscript focuses on one useful regression model for positive data: Gamma Regression. This is a GLM (Generalised Linear Model) used when we know the dependent variable follows a Gamma distribution. To assess the need for determining the Fire Hawk Optimiser algorithm, which may provide an efficient and acceptable alternative to IWLS for estimating Gamma Regression model parameters as a function of variable numbers, sample sizes, and shape-parameter numbers, served as the main problem of this research. In this application, Fiore, Hawkes, and Oksanen used the Fire Hawk Optimiser (FHO) algorithm to maximise the log-likelihood function, as others would do using the iterative reweighted least squares (IWLS) method, which has been used in the literature of Generalised Linear Models.
We compared the two methods in a series of simulation experiments which varied the sample size, the number of variables, and the shape parameter (λ) under different scenarios. The results demonstrated that the proposed FHO algorithm provides competitive, comparable performance to the IWLS algorithm, with a notable reduction in MSE as the sample size increases, particularly for studies with smaller sample sizes or complex parameters.
In the practical aspect, 46 observations were processed and analysed to assess the impact of several variables on air quality, and the data were sourced from the Iraqi Meteorological Organisation. The results of the goodness-of-fit test confirmed that the dependent variable follows a Gamma distribution. In addition, all estimates are statistically significant, indicating a well-fitted model with the Fire Hawk Optimiser (FHO) algorithm, which can find the true values and provide good estimates with high reliability.

The study aimed to examine the impact of intellectual diversity in administration and promoting workplace equality on organizational affiliation. It employed a descriptive methodology using references and studies, as well as a statistical analysis methodology by designing a questionnaire. The theoretical contribution of the study is the extrapolation of SET to the Iraqi public sector context, and the empirical contribution is the identification of team-based diversity as a major lever to advance inclusion. A few effective recommendations are to restructure work units into intellectually heterogeneous units, ensure that diversity initiatives are linked to clear merit-based policies, and reform recruiting processes to reduce bias. The questionnaire was distributed to a random sample of 85 employees, with 80 responding, yielding a response rate of 89%. The research found that both intellectual diversity in administration and workplace equitable treatment have a significant impact on organizational affiliation. Additionally, it revealed that intellectual diversity in management has a significant influence on workplace equality. Furthermore, workplace quality plays a crucial role in enhancing the relationship between intellectual diversity in management and organizational affiliation. Therefore, the study recommends that the Iraqi Ministry of Higher Education and Scientific Research maintain this strategic orientation towards intellectual diversity and maintain policies for attracting and appointing human competencies that are intellectually and skillfully diverse, and develop training and development systems in addition to developing reward and incentive systems that encourage intellectual diversity and implementing fair and transparent policies in assigning jobs, promotions, and compensation.

The usage of logistic regression and probit regression are common statistical methods in the modeling of a binary outcome variable. This paper aims to identify which of the two models provides a better fit with data related to diabetes. Using a dataset with 768 records of patients collected from Layla Qassim Health Centers from 2018 to 2023, independent variables of Glucose, BMI, Blood Pressure, Insulin, Skin Thickness, Age, number of Pregnancies, and the Diabetes Pedigree Function were examined to predict a diagnosis of diabetes. The maximum likelihood method was employed to estimate both models. To see which model best fitted the dataset, several goodness of fit tests were calculated. These tests were McFadden’s pseudo R squared, AIC and BIC, mean squared errors, and a receiver operating characteristic (ROC) curve. In each model tested, the variables Glucose, BMI, Diabetes Pedigree Function, and number of Pregnancies were statistically significant predictors of diabetes diagnosis. The addition of Insulin and Skin Thickness to either model of regression did not statistically help in the prediction of diabetes. The results of the analysis also indicated that the probit model performed slightly better. The conclusion drawn from the analysis was that the two models are interchangeable for binary outcome variable prediction, not solely for diabetes prediction.

This study aims to highlight the role of environmental accounting disclosure in the dimensions of sustainable development (environmental, social, and economic) within Iraqi economic units. The descriptive approach was used to present the theoretical findings of the research. The study's results were obtained by distributing 90 questionnaires to a group of accounting professors and legal auditors, as this method of data collection is suitable for this type of research. Sixty-eight questionnaires were received, of which 60 were valid for analysis, while 8 were excluded due to their unsuitability.
After statistically analyzing the collected data, the study concluded that environmental accounting disclosure plays a positive and effective role in the environmental, social, and economic dimensions that constitute sustainable development. This is demonstrated by a statistically significant effect (at the 0.05 level) of environmental accounting on all the aforementioned dimensions within Iraqi economic units.

This study aims to highlight the role of environmental accounting disclosure in the dimensions of sustainable development (environmental, social, and economic) within Iraqi economic units. The descriptive approach was used to present the theoretical findings of the research. The study's results were obtained by distributing 90 questionnaires to a group of accounting professors and legal auditors, as this method of data collection is suitable for this type of research. Sixty-eight questionnaires were received, of which 60 were valid for analysis, while 8 were excluded due to their unsuitability.
After statistically analyzing the collected data, the study concluded that environmental accounting disclosure plays a positive and effective role in the environmental, social, and economic dimensions that constitute sustainable development. This is demonstrated by a statistically significant effect (at the 0.05 level) of environmental accounting on all the aforementioned dimensions within Iraqi economic units.