Tikrit Journal of Administrative and Economic Sciences

This research aimed to determine the role of electronic auditing in mitigating the risks of digital transformation. The study population and sample consisted of the accounting departments and internal audit units in the colleges affiliated with Samarra University during the academic year 2025-2026. Researchers employed a descriptive-analytical approach to measure the study variables. The study reached several conclusions, most notably that electronic auditing effectively contributes to supporting the digital transformation of institutions by improving the quality of financial control and enhancing data reliability. Furthermore, electronic auditing is a strategic tool for managing financial and administrative risks. The effectiveness of electronic auditing is linked to its adoption as an integrated control methodology within institutions' digital transformation strategies. Key recommendations included the necessity of strengthening and adopting electronic auditing systems in financial and accounting transactions by upgrading the technological infrastructure and linking it to digital control platforms capable of efficiently processing and analyzing data. It also emphasized the importance of developing auditors' skills through specialized training programs in the use of electronic auditing tools and software, ensuring their ability to meet the requirements of digital transformation and detect risks in a timely manner. Finally, the study recommended enhancing cooperation between IT departments and internal audit departments to ensure alignment of technical controls with control objectives and achieve effective integration within the digital transformation environment.

The study aimed to identify the role of electronic archiving in its dimensions (technological, administrative, legal, financial) in achieving institutional efficiency represented by time efficiency, decision-making efficiency, budgeting and financial planning in the Iraqi government sector. The study used the descriptive-analytical approach, quantitative research based on primary data (questionnaire) consisting of (35) items for a stratified probability sample and 40 respondents in the Directorate of Municipalities of Karbala Governorate. Analysis and hypotheses were tested using SPSS V.23 program. The study reached a number of results, the most important of which is the existence of a significant impact of electronic archiving in its combined dimensions on efficiency within institutions. The financial dimension has the greatest impact on time efficiency, budgeting and financial planning, and the technological dimension has the greatest impact on decision-making. In light of these results, the researchers recommended the adoption of scanning devices equipped with optical character recognition technology to convert paper archives into digital texts (OCR). The necessity of establishing a dedicated unit for electronic archiving within each institution for supervision and technical support. The government should amend laws to recognize electronic documents and signatures as legally binding. Establishing a network infrastructure with high-speed internet and secure VPNs for remote access.

This study examines the role of digital strategy in achieving the sustainability of industrial organizations, analyzing the opinions of a sample of employees at Noor Al-Kafeel Company. The study employed a descriptive-analytical approach, collecting data from a purposive sample of 110 questionnaires distributed across various departments within the company. One hundred (100) questionnaires were returned and deemed valid for analysis, representing an 83% response rate. The data were analyzed using the Smart PLS statistical software to assess the validity of the hypotheses. The results demonstrated a strong, statistically significant, positive relationship between digital strategy and organizational sustainability. The path coefficient for the main hypothesis was 0.856 (t = 34.7, p < 0.001), with an explanatory power of 78.5% (R² = 0.785). Furthermore, the results confirmed all sub-hypotheses, indicating that cloud computing, the Internet of Things (IoT), social media, and big data all contribute positively and significantly to enhancing organizational sustainability, with each exhibiting a moderate to strong impact.
The study concludes that digital strategy is a fundamental element in enhancing organizational sustainability. It also provides practical results that help management improve organizational performance and leverage digital technologies to achieve sustainable competitive advantages. This study recommends promoting the effective adoption of digital technologies and removing institutional obstacles to maximize their impact on achieving economic, environmental, social, and educational sustainability.

The current study aimed to test the benefits scale of electronic management systems and applications in the Independent High Electoral Commission. The dimensions of benefits of e-management systems and applications were selected based on the knowledge contribution in this field, relying on the studies of (Wang et al., 2009) and (Gregor et al., 2006). These benefits were represented by four dimensions: administrative benefits, organizational benefits, infrastructure benefits, and informational benefits. The study focused on testing the underlying factorial structure of the benefits of e-management systems and applications at the first and second levels. The sample consisted of employees of the Nineveh Governorate Elections Office in the Independent High Electoral Commission. A questionnaire was used as a tool for data collection, which was distributed electronically, and the number of respondents was (523). The study's methodology yielded two hypotheses that were tested using confirmatory factor analysis. The statistical results showed that the selected underlying factorial structure represents the benefits of e-management systems and applications in the Electoral Commission, indicating the availability of dimensions of benefits of e-management systems and applications in the researched organization. The study recommends the need to pay attention to the dimensions of benefits of e-management systems and applications as they are important factors in developing electoral work.

The research aims to determine the extent of customers' awareness of digital penetration and cybersecurity from the perspective of nationalized banks. This research focuses mainly on the impact of customer awareness of digital penetration as a means of achieving cybersecurity. It also highlights the likelihood of users falling victim to digital hacking attacks used to steal banking and personal data. The researcher used the descriptive approach with its theoretical framework, and a questionnaire form to analyze the statistical relationship of a random sample of (50) individuals. (40) valid questionnaires were retrieved for analysis using the statistical analysis program (SPSS) to answer the study questions.
The researcher reached an important conclusion: Cybersecurity and infrastructure security can only be achieved by sensing the methods and practices of attackers and building a strong and secure defense for the "Know Your Customer" (KYC) process for bank customers. This research also seeks to understand the various factors responsible for banking fraud that customers are unaware of. In addition to the existence of a statistically significant relationship between the study variables, the increase in the number of digital transactions has paved the way for an increase in fraud and digital hacking. In the current context, cybersecurity and protecting customer information have become one of the greatest challenges. Hackers and cybercriminals have become commonplace and can easily access information anywhere, anytime. Often, customers fall prey to them, unknowingly believing that the mechanism is real, as the researcher's most important recommendation.

This research aims to. test the impact of digital leadership depth on reducing digital loitering. The research findings can be used to bridge the knowledge gap between existing intellectual literature and its practical application. The research adopted a descriptive and analytical approach to its theoretical and scientific aspects, describing all references, books, journals, and websites in a precise, clear, and accessible manner, tailored to the research problem and its objectives. The research population was selected as the General Company for Plastic Industries, chosen to serve the research variables and achieve its main objectives. The research sample was selected purposively from decision-makers within the company. The primary statistical tool was a questionnaire, designed according to the dimensions of the main research variables. The research also employed a range of statistical tools, including Pearson's correlation coefficient, Spearman's rank correlation coefficient, simple linear regression, standard deviation, and the arithmetic mean. These tools allow for a more accurate and realistic interpretation of the data related to the sample's responses. The research yielded key findings that can be utilized at the institutional and organizational levels, both in the private and public sectors.

This research aims to analyze the role of strategic insight in achieving buzz marketing within the advertising and public relations industry in Najaf Governorate. It highlights how strategic insight and cognitive intelligence can be leveraged to enhance buzz marketing and achieve the strategic goals of companies.
The study's significance lies in its focus on two vital concepts: strategic insight and buzz marketing. It contributes to providing a practical framework for addressing weaknesses in strategic performance, thereby enhancing companies' competitiveness and their ability to adapt to environmental challenges.
The research employed a descriptive-analytical approach, utilizing a questionnaire to measure the studied variables and analyze the relationship between strategic insight and buzz marketing.
The study was conducted on a sample of managers working in advertising and public relations companies in Najaf Governorate. The questionnaire was distributed to a random sample of 70 managers working in advertising and marketing companies in Najaf Governorate. Sixty-four questionnaires were returned, all of which were valid for statistical analysis. The data were analyzed using a range of statistical methods within the SPSS and Smart PLS software programs. The study concluded that strategic insight has a significant impact on achieving buzz marketing in advertising and marketing companies through the use of modern technological systems.

This study aims to analyze the role of digital transformation, through its three dimensions—technological, human, and organizational—in reengineering administrative processes at the Northern Technical University. The study stemmed from a central research question: What is the impact of digital transformation on reengineering administrative processes at the Northern Technical University? To address this question, the descriptive analytical method was adopted as the most suitable methodological framework. A set of main and subsidiary hypotheses were formulated and tested using appropriate statistical techniques through the SPSS (Version 26) program. A questionnaire was employed as the primary tool for data collection, targeting the entire population of university employees, from which a simple random sample of (76) respondents was selected. The findings revealed a statistically significant positive correlation between digital transformation, in its three dimensions, and the reengineering of administrative processes. Moreover, the results demonstrated that digital transformation contributes positively and effectively to enhancing the reengineering of administrative processes at the Northern Technical University.

This research aims to identify the level of relationship and influence of smart leadership in crisis management within the organization under study, namely the Kufa Cement Plant. The research problem is embodied in the endeavor to confront some of the crises facing the organization and to find the necessary solutions, including smart leadership procedures. This is achieved by answering several questions posed by the research problem regarding the organization's view of the concept of smart leadership and its most important dimensions, as well as its view of crisis management, its concept, and its most important methods. This is based on the research objectives, which determine the extent to which the organization understands the concepts of smart leadership, its dimensions, and its crisis management methods, and the level of its application. The current research also aims to determine the impact of smart leadership on crisis management. Three dimensions were adopted to measure the independent variable, smart leadership: emotional intelligence, rational intelligence, and spiritual intelligence. Similarly, three dimensions were adopted to measure the dependent variable, crisis management: crisis preparedness, crisis containment, and crisis prevention. The Kufa Cement Plant was chosen as the field of application, and the research population consisted of administrative leaders within the plant. The laboratory selected 54 individuals as a research sample. Their responses were based on the research questionnaire, which represents the data collection tool in the research. The relationship analysis between the two variables was conducted using the necessary statistical methods (descriptive analysis, correlation coefficient, simple regression model). The results were extracted using the statistical program (SPSS v.23). The research reached a number of conclusions, most notably that smart leadership has an influential role in enhancing the ability of the researched organization to manage crises. The research also recommended the necessity of adopting smart leadership methods by senior management in managing crises and finding the necessary solutions for them.

This study aims to measure and analyze the impact of certain macroeconomic variables on the level of financial inclusion in Iraq during the period 2016–2023. The study's problem stems from the low level of financial inclusion in Iraq, which constitutes a major obstacle to developing the financial system and achieving sustainable economic development. The study adopted a descriptive-analytical approach, analyzing macroeconomic data and financial inclusion indicators using official annual data from the Central Bank of Iraq.
The period 2016–2023 was selected as the study sample, and the Statistical Package for the Social Sciences (SPSS) was used to process the data and test the relevant hypotheses.
The results showed a strong explanatory relationship between macroeconomic variables (GDP, exchange rate, interest rate, and inflation rate) and financial inclusion indicators (density and penetration). However, this relationship was not statistically significant, which is attributed to linear interactions between the economic variables and the influence of other structural factors. The study recommends the need to diversify national income sources and reduce dependence on oil, along with strengthening banking infrastructure, especially in rural areas, as well as developing more accurate analytical models that take into account economic interrelationships and the impact of structural factors to improve the stability of the financial system and achieve broader financial inclusion.

Fintech is one of the most prominent transformations witnessed by the financial and banking sector in the modern era. It combines technological innovation and financial services to provide advanced solutions that contribute to improving the quality of banking services and enhancing financial inclusion in Iraq, as the banking sector faces multiple challenges, including weak technological infrastructure, limited financial inclusion, reliance on traditional systems, and lack of public confidence in banking services. Therefore, the research seeks to demonstrate the extent of the use of financial technology and its tools to help enhance the work of the banking sector in Iraq, as well as to work on using systems and programs that help improve the performance of banks and speed up the completion of banking operations. The research addressed the nature of financial technology and the impact of this technology on the performance of the banking sector in Iraq. The research aims to explore the role of financial technology in enhancing the Iraqi banking sector, focusing on the challenges facing it and the opportunities inherent in adopting it as a tool to advance financial services and achieve financial inclusion.

This study aims to analyze the relationship between financial inclusion and economic development in Iraq during the period 2010–2022. It utilizes quantitative indicators such as the number of ATMs and bank branches to represent financial inclusion, and GDP as a measure of economic development. The ARDL model was employed to test both short- and long-term relationships. Results showed a statistically significant positive relationship between the number of ATMs and GDP, while no significant relationship was found between the number of bank branches and GDP. The findings suggest that the expansion of digital financial services has a direct positive impact on economic development, highlighting the importance of investing in financial technology.

This study focuses on the quantitative analysis of the impact of budget balance on several macroeconomic variables. The primary goal of this study is to investigate how budget balance affects variables such as investment, savings, inflation, and the business sector’s activity, which are central to the economic policies of any country.
The core problem addressed in the research lies in the direct and indirect effects of budget deficits on a country's economy. In cases of deficit, the public sector is forced to resort to financing methods like domestic and external borrowing or issuing bonds, which may lead to negative impacts on overall economic activity. In contrast, achieving a balanced budget can contribute to financial and economic stability, thereby supporting sustainable growth.
The methodology of the study involves quantitative analysis using simple linear regression on data from 45 countries, aiming to determine the effect of budget balance on various macroeconomic variables. The study used the SPSS program for data analysis and yielded significant findings, including the positive impact of budget surpluses on investment and savings. The results also showed that budget balance contributes to increased activity in the business sector; however, surpluses may lead to higher inflation, requiring caution in fiscal policy decisions.
The study revealed that the relationship between budget balance and these variables varies from country to country but emphasizes the critical importance of achieving sustainable financial balance to support long-term economic stability. The study recommends that governments aim to implement the principle of budget balance by diversifying revenue sources and reducing reliance on debt financing or currency issuance, alongside improving government spending effectiveness in areas that foster sustainable economic growth.

The last decade has witnessed a tremendous acceleration in the pace of global digitalization, placing digital transformation at the forefront of national and regional development agendas. The information and communication technology (ICT) economy, a key outcome of the Fourth Industrial Revolution (the digital revolution), has become a fundamental driver of economic competitiveness and government sustainability In the context of these developments, countries, including Iraq, are seeking to institutionalize their efforts to adopt this transformation across their various vital sectors. Research has focused on digital transformation, or the economy based on the use of information technologies and modern means of communication, which is one of the results of the communications and information technology revolution or the Fourth Industrial Revolution.
The research aims to evaluate Iraq's experience in digital transformation for the period (2018-2024) by tracking developments In the main pillars of the Arab Digital Economy Index. This is to determine the extent of Its progress and Its ability to keep pace with these transformations and the possibility of benefiting from them. This Is done by Identifying the strengths and weaknesses of Iraq's digital transformation process, identifying the most prominent challenges facing this process, and exploring opportunities to enhance the pace of digital transformation In line with global and regional trends. The researchers used a descriptive and analytical approach to achieve the research objectives, relying on data and Information available on this topic In academic sources and official reports. The most prominent findings reached by the researcher were that Iraq has maintained the same low ranking over the past four years, and Its achievement rates in the main dimensions and sub-indicators were also not up to the desired level, especially in the areas of education, innovation, infrastructure, financial markets, and market development.

The study aims to analyze the role of digital transformation in achieving sustainable development for the Iraqi economy, through a survey of the opinions of a sample of Iraqi university professors. The importance of the study lies in its focus on the methods and mechanisms through which digital transformation can help mitigate current economic challenges in Iraq, such as diversifying sources of income, creating new job opportunities, and increasing the efficiency of the private and public sectors. The study relied on a descriptive approach.
The study reached several conclusions, the most important of which is the positive impact of digital transformation on economic growth in Iraq, particularly in the digital financial services sector, entrepreneurship, and e-commerce. The study also recommended accelerating digital investment, such as digital infrastructure, and focusing on providing fast and reliable internet networks throughout Iraq.

The study examines how financial inclusion and digital transformation have influenced Iraq's foreign trade during the period 2010–2024. The research problem arises from the limited understanding of whether recent improvements in access to financial services and the growing use of digital financial tools have had a real effect on the country's trade performance. Based on this gap, the study assumes that greater financial inclusion and stronger digital financial services can support foreign trade by easing transactions and reducing traditional barriers faced by traders.
To explore this assumption, the study relies on a descriptive review of the main developments in financial inclusion, digital transformation, exports, and imports. An econometric model was then built using annual data, and the analysis was conducted in EViews to identify the relationship between the variables over time.
The results show that financial inclusion has a clear, statistically significant effect on Iraq's foreign trade. In contrast, the influence of digital transformation is weaker, which may be linked to the modest spread of electronic payment services and to institutional limitations that slowed the adoption of digital tools. The analysis also suggests that the two independent variables overlap in several respects, which explains the multicollinearity observed in the model.
The study concludes by recommending stronger financial infrastructure, broader digital services, and better integration of small- and medium-sized firms into formal financial channels to improve Iraq's trade performance.

The banking sector has undergone a profound transformation with the expansion of digital technologies, which has contributed to reducing reliance on paper-based transactions and shifting toward a more sustainable operational environment. This study aims to analyze the impact of electronic payment systems in minimizing the consumption of paper resources within banks, by replacing traditional processes such as receipts, statements, and paper-based transactions with digital solutions. The study highlights the role of electronic payments in enhancing operational efficiency, reducing environmental costs, and achieving alignment with global sustainability goals, thereby supporting the transition toward a green and sustainable economy. The descriptive-quantitative methodology was adopted to collect data for this study, which relied on secondary data represented by previous studies, as well as primary data collected through a questionnaire distributed to a sample of 50 employees. The study population included............ The data were analyzed using SPSS software to derive the results. The statistical analysis led to several conclusions, the most important of which are that digital auditing enhances transparency by electronically tracking financial transactions and detecting irregularities and manipulations more quickly compared to traditional auditing. Moreover, it improves the level of disclosure in financial reports through big data analytics tools that provide stakeholders with more detailed and accurate information. The study also puts forward several recommendations, most notably the need to develop the technological infrastructure within financial and accounting institutions in line with the requirements of digital auditing. It is equally essential to train and qualify auditing staff in the use of artificial intelligence tools, data analytics, and block chain technologies.

The main objective of the research is to test the extent of the impact of the effectiveness of audit committees in promoting financial inclusion for a sample of Iraqi commercial banks listed on the Iraq Stock Exchange, represented by five banks during the period (2018-2023). The effectiveness of the audit committees was measured based on their characteristics, namely (independence, committee size, financial and accounting experience of its members, and frequency of its meetings), while financial inclusion was measured based on three indicators, namely (bank density, banking penetration, and the spread of electronic services). In order to achieve the research hypotheses, the descriptive analytical method was used, relying on the (Excel) system and the (SPSS) program. The results indicated a correlation between the indicators of the effectiveness of the audit committees and financial inclusion in the banks of the research sample, and there is a statistically significant positive impact of the audit committees on financial inclusion according to the indicators of banking density, banking penetration, and the spread of electronic services. The research proposed a set of recommendations to increase the effectiveness of the audit committees and promote financial inclusion.

This study examines how adopting AI-based financial data analytics affects earnings forecast accuracy from the perspective of financial statement users. A survey design was employed, using a structured questionnaire administered to a sample of academics and professionals in Iraq. The empirical strategy combined multiple regression, difference testing, and Hayes PROCESS mediation to assess both the direct AI effect and the indirect effect via financial data quality, while accounting for organizational and technological factors. Results indicate a positive and significant impact of AI usage on earnings forecast accuracy. Moreover, data quality mediates this relationship, and the organizational/technological environment facilitates AI adoption in financial analysis. The study recommends strengthening data infrastructures and regulatory practices and expanding professional training to enable AI-supported predictive systems in practice.

The research aimed to measure the feasibility of implementing digital accounting transformation in Iraqi commercial banks and determine its impact on enhancing the quality of financial information, in addition to identifying the current level of readiness and the most prominent requirements and obstacles. The research relied on the descriptive analytical approach, where a checklist was developed consisting of three main axes, distributed over eight paragraphs for each axis, and was applied to private commercial banks in Iraq. The statistical analysis relied on extracting weighted arithmetic means and conformity percentages to determine the gap between actual practices and optimal standards. The results showed strong acceptance of the main hypothesis, confirming the existence of a positive and statistically significant relationship between the implementation of digital accounting transformation and enhancing the quality of financial information. The average conformity percentage for the digital transformation variables reached 85% and 87%, while the conformity of the transformation's impact on the quality of financial information reached 89.5%. This indicates a high level of theoretical application, but with an implementation gap (approximately 10.5%-15%), mainly due to poor documentation of administrative procedures, a shortage of specialized personnel (particularly in data analysis), and the lack of sufficient regulatory legislation to adopt advanced technologies. Recommendations: The study recommends the need to work to bridge the gap by focusing on the human dimension (specialized and documented training in artificial intelligence and data analytics) and strengthening the regulatory infrastructure by the Central Bank to provide a legal framework that supports electronic signatures and cloud data storage, to ensure a full transition from the partial implementation phase to the comprehensive and documented digitization phase. Keywords: Digital accounting transformation, financial information quality, Iraqi commercial banks, automation, accuracy, and reliability.

The research aimed to determine the extent of the impact of digital accounting disclosure on financial inclusion, applied to a sample of banks listed on the Iraq Stock Exchange. To achieve this goal, the research examined a sample consisting of five banks listed on the Iraq Stock Exchange for the period from 2022 to 2025. For the purpose of collecting primary data to measure the research variables, digital accounting disclosure was measured thru an index consisting of 22 items that include technological aspects and aspects of ease of use of websites. Financial inclusion was measured thru two main indicators reflecting the bank's ability to expand and provide services: the number of branches and the number of ATMs. The research was based on the hypothesis that there is an impact of digital accounting disclosure on financial inclusion. To achieve the research objective and test its hypothesis, various statistical methods were used, and it was concluded that there is no statistically significant relationship or impact of digital accounting disclosure on financial inclusion. The researchers recommended the necessity of developing digital accounting disclosure to include aspects of financial inclusion more clearly and in greater detail, such as disclosing the number of payment cards, points of sale, electronic wallets, and the volume of digital transactions.

This research aims to study the relationship between internal audit procedures and their impact on enhancing compliance with electronic payment controls. It also analyzes the role of audit procedures in identifying potential risks that may face the electronic financial system. To achieve these objectives, the research employed a deductive approach for the theoretical aspect and an inductive approach for the practical aspect. This involved analysis and evaluation based on a checklist developed by the International Smart Card Company. The results of compliance with applicable electronic payment controls were analyzed using the SPSS and AMOS statistical software programs.
The research reached several conclusions, most notably that the relationship between internal audit procedures and electronic payment controls is fundamental and crucial. This relationship contributes to enhancing the effectiveness of financial systems and ensuring the protection of electronic transactions from risks within the economic unit. The researchers recommended several measures, the most important of which is that the electronic payment companies included in the research sample should strive to develop and update their internal audit procedures for electronic payments to control and address current risks and anticipate future risks, especially when the ratios are unacceptable.

Accounting processes are undergoing a major transformation as a result of rapid technological developments. These developments have brought about radical changes in accounting, significantly impacting how financial information is analyzed and managed. The aim of this research is to shed light on the impact of the transition to electronic accounting on the quality of financial reports in Iraqi institutions. The study relied on the descriptive analytical approach with the aim of analyzing the relationship between the transition to electronic accounting and the quality of financial reports in Iraqi institutions. The research concluded that there is a direct effect with statistical significance for the transition to electronic accounting on the quality of financial reports in Iraqi institutions at 0.01. It was shown that the higher the level of transition to electronic accounting, the higher the quality of financial reports in Iraqi institutions. The quality of financial reporting in Iraqi institutions increased by 1%, representing a 0.983% increase, which answers the third research question. The research recommended the need to spread the culture of using modern technological applications in the accounting and financial fields across all Iraqi institutions.

This study aimed to compare the National Bank of Egypt and Rafidain Bank of Iraq in the field of digital financial technology, focusing on their role in promoting financial inclusion. The research's value lies in highlighting the common challenges facing fintech companies in both countries, such as a weak business environment, regulatory gaps, weak digital infrastructure, limited institutional support, a financial trust and awareness gap, and high operating costs. This study contributes to a deeper understanding of these obstacles and their impact on expanding financial inclusion services.
The purpose of the study was to assess the impact of mobile applications, emails, and websites on promoting financial inclusion, while examining the differences between the two banks. The research was designed using a descriptive and analytical approach. The study population consisted of customers of the National Bank of Egypt and Rafidain Bank of Iraq, both financially covered and non-financially covered.
The study sample consisted of 384 customers. Data was collected using an electronic and paper questionnaire. A total of 354 valid questionnaires were returned, with a response rate of 92%. The results showed a statistically significant positive impact of digital financial technology on financial inclusion. This study highlights its originality and scientific value by providing a comprehensive analysis comparing two banking experiences in two different economic environments, contributing to the development of strategic recommendations that support the promotion of financial inclusion and the development of the digital economy in Egypt and Iraq.

This study aims to analyze and evaluate the role of FinTech tools and applications in enhancing and enabling sustainability practices within the banking sector. This is achieved by identifying the most significant FinTech tools (such as Artificial Intelligence, Blockchain, and Big Data) utilized to support sustainability, in addition to assessing FinTech's role in improving the efficiency of banking operations and enabling more effective management of environmental and social risks.
The study adopts a descriptive-analytical approach for a comprehensive literature review of academic papers and reports issued by financial research institutions. This is complemented by an analysis of practical models from leading banks and FinTech companies that have utilized technology to promote sustainability, ultimately concluding the relationship between FinTech applications and the achievement of sustainability dimensions.
The analysis revealed several pivotal roles for FinTech in advancing banking sustainability through Artificial Intelligence, Big Data, and digital payment applications. FinTech has notably facilitated access to financial services for the unbanked populations, thus supporting the social dimension of sustainability. The study concludes that FinTech is not merely a tool for improving efficiency, but rather a key enabler for the banking sector’s strategic transition toward a sustainable business model.

This study investigates the relative impact of monetary policy decisions versus geopolitical statements on stock market performance in Iraq, an emerging frontier market characterized by both active central bank interventions and persistent geopolitical tensions. Using daily data spanning 578 observations from December 2023 to July 2025, we employ Vector Autoregression (VAR), Granger causality tests, and GARCH models to disentangle the effects of interest rate policy, exchange rate management, and geopolitical risk indices on the Iraq Stock Exchange (ISX) returns. Our findings reveal that geopolitical statements and crises exert a significantly stronger immediate impact on market volatility (β = -0.847, p < 0.01) compared to conventional monetary policy tools (β = -0.234, p < 0.05). Specifically, days marked by geopolitical events show abnormal returns of -2.3% on average, while interest rate changes explain only 5.8% of market variance. The Geopolitical Risk (GPR) index demonstrates predictive power for market returns with a two-day lag, whereas monetary policy effects materialize over longer horizons (5-7 days). These asymmetric responses suggest that in politically volatile environments, forward guidance and crisis communication may be more critical for market stability than traditional monetary instruments.

Research has measured and analyzed the role and dimension of fintech (ATM, e-payment cards, e-wallets, electronic instruments) In improving bank performance indicators (profitability index, liquidity index, capital adequacy index) methodology, the descriptive and analytical curriculum and the standard economics approach were used to build the model based on a programme (EViwes), as well as the use of the Self-Degradation Model for Distributed Time Gaps (ARDL), 60 views obtained from the annual reports of the Iraq Stock Market for the period (2018 _ 2022) have been analyzed.
Research concluded to demonstrate the statistically significant impact of fintech on short and long term bank performance indicators Financial technology is an important element in Iraq's economy, but the conditions of security and economic instability and coronavirus have been negatively reflected in the indications of some indicators, There is a morally significant impact between fintech and profitability and long-term liquidity and not in the short term, while in the sufficiency of the capital will want a morally significant dimension in both, The research recommended that banks should keep abreast of technological developments in the banking sector at the global level, and work to expand, improve and develop the technological infrastructure needed for banks to provide better, faster and quality banking services allowing enterprises and individuals to rely on innovative fintech applications.

The research aimed to shed light on the appropriate mechanism for financial policies, which is represented by (public expenditures) that must be taken by decision makers to reduce the risks related to the banking sector resulting from inappropriate decisions, limit them, and reduce their impact on other sectors. The research is based on the hypothesis that: There is a positive inverse correlation between public expenditures and banking liquidity risks.
The research took Iraq as a case study that included five banks: (Gulf Commercial Bank, Commercial Bank of Iraq, United Investment Bank, National Bank, Sumer Bank), and the time limits are the period (2013-2022). Descriptive and analytical approaches were used, as the research concluded that the impact of public expenditures on bank liquidity risks is proven. The research concluded that the relationship between public expenditures and liquidity risks depends on the type of expenditures. Productive and service expenditures reduce liquidity risks, while unproductive expenditures increase these risks. The indirect impact of expenditures is represented by economic balance and redistribution of national income in favor of the poor classes The research recommended the need to focus on directing expenditures towards productive and service projects to stimulate economic growth and reduce banking liquidity risks, in addition to training bank administrations to manage liquidity risks effectively, while developing proactive strategies to respond to crises.

This study aims to measure the Value at Risk (VaR) in Iraqi commercial banks during the period (2014–2023), as one of the modern quantitative tools for analyzing and managing financial risks. The research adopts a quantitative descriptive–analytical approach to estimate potential losses within a specified confidence level, using actual financial data from eight Iraqi banks listed on the Iraq Stock Exchange. The results reveal a significant variation in risk exposure among the banks. Baghdad Bank and the Iraqi National Bank recorded the highest VaR values, indicating exposure to highly volatile investment portfolios, while Ashur and Sumer Banks demonstrated relative stability, reflecting more conservative risk management policies. The study concludes that a high VaR value does not necessarily indicate weak financial management, but may reflect calculated investment expansion. It emphasizes the need to enhance hedging tools and align banking risk management practices with Basel standards to maintain financial stability.

This study aimed to analyze the relationship between electronic payments and financial inclusion in Iraq during the period 2017–2023, with financial inclusion represented by the ratio of bank deposits to GDP. The significance of the research lies in examining whether the expansion of electronic payment tools—such as bank cards and digital wallets—has effectively contributed to improving financial inclusion levels in the Iraqi economy. To achieve this goal, the MIDAS (Mixed Data Sampling) model was employed to integrate monthly electronic payment data with annual deposit data, allowing for a dynamic assessment of the temporal impact. Additionally, Data Envelopment Analysis (DEA) was applied to measure the efficiency of transforming the growth in electronic payments into tangible improvements in financial inclusion. The results revealed that the COVID-19 pandemic had a positive and statistically significant effect on the relationship between electronic payments and financial inclusion. Social distancing measures encouraged individuals and institutions to adopt digital transactions more widely, which was reflected in a noticeable increase in the deposits-to-GDP ratio in 2020—the only year that achieved full efficiency according to the DEA analysis. The MIDAS results further indicated that the positive impact of electronic payments is strong in the short term but gradually diminishes in the medium term, suggesting that digital transformation initially stimulated financial inclusion but its sustainability requires the development of banking infrastructure and digital trust. The study concludes that electronic payments represent a promising channel for enhancing financial inclusion in Iraq; however, realizing their full potential depends on the efficiency of the financial system in absorbing digital transformation and converting quantitative expansion into genuine financial integration. The study recommends adopting flexible regulatory policies and expanding financial literacy programs to ensure the sustainability of the electronic payment impact on financial inclusion, thereby contributing to financial stability and sustainable economic growth.

This research aims to analyze the impact of financial management and its role in supporting innovative marketing in light of digital transformation within industrial sector companies in Iraq. With digital technologies in financial and marketing functions, financial management practices – including financial planning, digital control, data-driven financial analysis, and flexible financing – have become a central focus in enabling companies to adopt innovative marketing methods based on technology. The research adopted the descriptive analytical method and was based on a questionnaire distributed to a sample of employes in the financial management and marketing units at Al-Zawra General Company. The results showed that the level of digital financial management application was high, and that digital financial analysis, digital decision-making, and digital financial control represent the most influential dimensions in supporting innovative marketing initiatives. The results also showed that digital transformation enhances the ability of industrial companies to develop products, price them more efficiently, and innovate distribution and promotion channels compatible with the digital environment. The results indicate that factors such as investing in digital infrastructure, enhancing employee skills, and adopting modern financial and technological systems were crucial in boosting marketing innovation and improving the competitiveness of Iraqi industrial sector companies.

This research aims to determine the impact of emerging financial technologies (FinTech) on achieving sustainable financial inclusion by measuring their contribution to expanding access to and improving the use of financial services. Iraqi banks face a challenge in increasing financial inclusion despite the expanding use of digital banking services. This is due to limited digital infrastructure, weak trust, and a lack of awareness of financial technologies. Furthermore, there is a dearth of applied studies that explain the impact of adopting financial technologies on achieving sustainable financial inclusion within the Iraqi banking environment. This research gap is evident in the absence of a scientific analysis linking FinTech technologies to indicators of sustainable financial inclusion within a sample of five major Iraqi banks. In the applied aspect, a descriptive-analytical approach was adopted to study the impact of FinTech on sustainable financial inclusion in the field. Seventy-five questionnaires were prepared and distributed to university professors, management and economics specialists, and accounting professionals, with 70 questionnaires returned and deemed valid for analysis. Prior to distribution, the questionnaires underwent review by four expert professors to refine and adjust the statements. The results were analyzed using SPSS version 22. The research concluded that FinTech provides reliable and transparent digital mechanisms that reduce reliance on traditional paper-based processes and improve the accuracy and reliability of financial transactions, leading to lower operational costs and enhanced institutional efficiency. The researcher recommends that financial institutions develop training programs to familiarize customers and employees with digital products and methods for interacting with FinTech to promote its effective use.

In light of the Central Bank of Iraq's strategic directions towards digital transformation and enhancing financial inclusion, this study aims to analyze the impact of banks' digital responsibility practices on building digital trust among customers as a pivotal entry point for achieving sustainable financial inclusion. The study stems from the importance of digital trust as a fundamental enabling factor that determines the extent to which customers embrace digital banking transactions within a banking environment characterized by increasing security and privacy challenges. The study's significance lies in addressing a research gap related to the absence of quantitative models that integrate the dimensions of banks' digital responsibility with the determinants of digital trust within a developing Arab banking context, while focusing on the potential for transforming digital trust into a genuine driver of financial inclusion.
The study adopted a descriptive-analytical approach and collected data from a convenience sample of (412) bank customers via an electronic questionnaire based on reliable international standards. The data were analyzed using structural equation modeling to verify the validity and reliability of the measurement instruments and to test causal hypotheses between the dimensions of digital responsibility (technical, ethical, institutional, and innovative) and the components of digital trust (security, privacy, credibility, ease of use, and digital interaction). The aim was to explain how the impact of digital responsibility translates into trust and then to financial inclusion. The results showed that digital responsibility practices significantly contribute to enhancing digital trust, and that higher levels of digital trust are positively correlated with increased customer intent to use digital banking services, thus enhancing the prospects for achieving effective financial inclusion. The results also indicated that the dimensions of digital responsibility vary in their impact, with the ethical and social dimension being the most influential in building trust, followed by the technical and institutional dimensions. This highlights the importance of integrating the values of transparency and digital fairness into banking digital transformation policies.
The study recommends adopting digital responsibility frameworks as a national strategy to enhance digital trust and achieve sustainable financial inclusion, in line with the Central Bank of Iraq's vision for a secure and inclusive digital economy.