Al-Furat Journal of Innovations in Management Sciences

This research aims to examine the role of accounting information asymmetry risk in the auditing of digital currencies. The study focuses on comprehending the theoretical framework of accounting information risk and elucidating the relationship between this risk and digital currency auditing, with particular emphasis on information asymmetry. The research concentrates on the Iraq stock exchange as the study population, while the sample comprises a group of Iraq banks listed on the exchange, given their status as among the economic entities most closely associated with recent financial developments. The temporal scope of the research is limited to data published by the Iraq Stock Exchange for the year 2024. The study employs the SPSS software package to conduct a series of statistical tests, including the Model Summary test, ANOVA test, Correlations test, and Coefficients test on the research sample. The findings reveal a strong positive relationship between accounting information asymmetry risk and the effectiveness level of digital currency auditing, thereby underscoring the imperative of addressing this risk to enhance the accuracy of audit processes. This necessitates the continuous improvement of auditing practices and the ongoing evolution of accounting and regulatory frameworks to keep pace with the rapid technological advancements in the domain of digital currencies.

External auditing constitutes a fundamental control tool aimed at enhancing the credibility and reliability of financial data for users of financial statements. Nevertheless, a gap persists between what users expect from external auditors and what auditors can actually provide within their defined professional framework, a gap known as the “expectation gap.” This research aims to examine the relationship between external auditing and the expectation gap, the relationship between external auditing and the reliability of financial statements, and the role of external auditing in narrowing the expectation gap to enhance the reliability of financial statements in economic units. To achieve this objective, the study adopted a content analysis methodology for audit reports, along with a review of relevant theoretical and professional literature. The researcher relied on the inductive approach to collect data, as well as the analytical approach to understand the problem under study and analyze the research hypotheses. The financial statements and auditors' reports for a sample of five Iraqi banks were analyzed using content analysis. The researcher relied on the inductive approach to collect data, as well as the analytical approach to understand the problem under study and analyze the research hypotheses. The financial statements and auditors' reports for a sample of five Iraqi banks were analyzed using content analysis. The researcher concluded that external auditing plays a crucial role in narrowing the expectations gap by clarifying the auditor's duties and responsibilities in his report, as well as the scope of his work. This contributes to enhancing users' confidence in the financial statements. The results also showed that the quality of the audit report and its commitment to principles such as transparency and independence are important factors in narrowing the expectations gap. Furthermore, users' understanding of the nature of the audit process and the limits of the auditor's responsibilities is a key factor in explaining this gap. The results indicated that improving the clarity and content of audit reports effectively enhances users' understanding of auditors' responsibilities, reducing unrealistic perceptions. Furthermore, narrowing the gap positively impacts reliability, which contributes to making informed economic decisions.

Artificial Intelligence, Management Accounting, Sustainable performance

This study explores the impact of financial flexibility, as an independent variable, on mitigating bankruptcy risk, as a dependent variable, in a volatile Iraqi banking environment. The study focuses on a sample of three private commercial banks during the period 2015–2024. It employs a descriptive-analytical approach, using leverage, liquidity, and profitability indicators to express flexibility, and the Z-score model to measure bankruptcy risk. The results indicate that financial flexibility plays a crucial role in enhancing the stability of the banking sector. Banks that balance debt financing with equity demonstrated a greater ability to avoid crises, with liquidity serving as the first line of defense against unforeseen risks. Therefore, the study recommends implementing financial policies that ensure a minimum level of flexibility and adopting the Z-score model as a periodic monitoring tool. It also emphasizes the need to balance safety and profitability requirements to guarantee the sector's sustainability and growth.

The current study aims to identify the role of inspirational leadership in enhancing strategic sovereignty, as well as to determine the level of interest of the university under study in this leadership style. Inspirational leadership was adopted as the independent variable, with its dimensions of employee empowerment, self-confidence, change management, and strategic orientation. Strategic sovereignty was considered the dependent variable, with its dimensions of sphere of influence, competitive pressure, and competitive structure.The study stemmed from a central problem represented by a number of questions that aimed to explore the nature of the relationship between its variables in the field. The most prominent question was: To what extent does inspirational leadership contribute to enhancing strategic sovereignty at the university under study? To achieve the study's objectives, Al-Ain University in Iraq was chosen as the field of application. A survey was conducted among a sample of administrative leaders at the university's headquarters in Nasiriyah, Dhi Qar Governorate. The study relied on a questionnaire as the primary data collection tool. The sample size was determined to be 100 administrative leaders out of a total study population of 134. A total of 120 questionnaires were distributed, and 102 were returned and deemed valid for statistical analysis.Two main hypotheses were tested to examine the correlation and influence relationships between the study variables using the SPSS version 27 statistical software. The findings indicated a significant role for inspirational leadership in enhancing strategic sovereignty, and that this leadership style enjoys a high level of attention from the administrative leaders at the university under study The study concluded with several recommendations, most notably the need to promote and more effectively implement inspirational leadership practices, given their fundamental role in supporting strategic sovereignty and achieving the university's goals. The study also recommended developing the capabilities of administrative leaders and enhancing their participation in strategic decision making, as well as improving the work environment to contribute to raising the level of institutional performance. Furthermore, the study emphasized the importance of strengthening strategic directions and developing the university's competitive capabilities, enabling it to meet environmental challenges and achieve excellence and sustainability in its performance

This research seeks to clarify the role played by Red Ocean Marketing Strategies, represented by its dimensions, in achieving Product Sustainability, also represented by its dimensions. The study aimed to diagnose the extent of the surveyed company's interest in these strategies and their impact on product sustainability. To this end, the study adopted a descriptive-analytical approach, which allows the researcher to describe the problem, collect relevant data, and subsequently analyze it. This is done in an attempt to describe the reality and address the challenges facing the achievement of a sustainable competitive advantage, by surveying the opinions of several employees at Noor Al-Kafeel Private Company.
To achieve this objective, a simple random sampling method was used to distribute a questionnaire designed for this purpose, with 132 responses collected. The study relied on a questionnaire consisting of 38 items distributed across the research variables to gather the required data. The research tested the main hypothesis to uncover the influence relationships between the variables using the outputs of the SmartPLS statistical software.
The study concluded that the reliance on Red Ocean Marketing Strategies and the fulfillment of customer needs and desires at Noor Al-Kafeel Company led to a significant positive impact on achieving product sustainability. In other words, the more the surveyed company relies on Red Ocean Marketing Strategies and understands and meets the needs of its customers, the greater the opportunity to achieve product sustainability compared to other competitors.

The purpose of this study is to determine the impact of green investment, as an independent variable, on value-added indicators, as a dependent variable. The study used the ESG (Environmental, Social, and Governance) index to measure green investment, employing a set of indicators: the Environmental dimensio (E), the Social dimensio (S), and the Governance dimensio (G). Value-added was measured using three indicators: market value added, cash value added, and Cash flow return on investment. A set of hypotheses was formulated, and a set of research questions was developed. To achieve the study's objectives, the hypotheses were tested on a sample of industrial companies listed on the Iraq Stock Exchange, using data from the official Iraq Stock Exchange website for the period 2015-2024. The sample consisted of (10) industrial companies. The data were analyzed using a range of financial equations and statistical methods (multiple regression, t-test, F-test), as well as the EViews-12 statistical analysis software, to draw conclusions. The study concludes that green investment contributes to long-term value creation, despite some short-term negative impacts, which necessitates a balanced strategic approach. It recommends improving the efficiency of green investment, strengthening the role of governance, linking research and development to concrete results, and supporting policies that promote sustainable investment.

Healthcare organizations in the public sector seek to improve their performance by adopting modern management approaches that focus on enhancing service quality and achieving a sustainable competitive advantage, thereby helping to meet the needs of diverse client groups. This study aims to examine the role of edge leadership in improving the experience of marginalized clients by analysing the relationships among the study variables and revealing the extent to which this leadership style influences responses to the needs of marginalized customers. The study adopted a descriptive-analytical approach, and the research tool consisted of a questionnaire distributed to 300 health leaders from a study population of 600 leaders, with 243 valid questionnaires recovered for statistical analysis. The study sample was taken deliberately and not randomly, targeting health leaders. For data analysis, a set of advanced statistical methods was used using SPSS V.26 and SMARTPLS V.4.0.8.4. The results demonstrated the practical importance of edge leadership in supporting organizational response and improving the quality of services provided. The study recommended adopting edge leadership in health organizations by fostering a culture of flexible leadership and encouraging adaptation to environmental changes.