Iraqi Journal for Administrative Sciences

The research aims to use appropriate financial derivative contracts in controlling the risks resulting from the current pandemic, identifying risks to companies, exposure to appropriate accounting entries and treatments, and knowledge research to carry out reforms in accordance with international financial reporting standards. Solving those problems, analyzing the risks facing companies, and identifying the appropriate accounting treatments. The research addresses the problem of the negative effects of crises in general and the pandemic in particular, using derivative financial instruments under conditions of uncertainty and enabling them to control risks effectively and successfully. The researchers followed the exploratory approach on a sample of academics and investors using a questionnaire. After analyzing it, it was found that the general average of the arithmetic mean is high for all research variables (3.95) and there is a strong correlation and impact relationship between the accounting framework and risk control by employing financial derivatives. hedged financial assets It enhances the ability of companies to continue and address risks before they occur.

Environmental changes generate pressures on companies and push them to leave the industry. Hence, an important topic emerges, which is forecasting financial default and how to reveal the capabilities of companies ahead of time periods. The study dealt with an important topic for investors and the decisive factor in making decisions is stock returns. The study aims to know the relationship between predicting financial default and returns Shares, and the study was built on a basic problem, which is the lack of interest of Iraqi companies in the financial concepts involved in predicting financial failure. Analyzing the data of these companies and using the Kida model, which included five indicators to predict financial failure, the study reached a set of conclusions, including the presence of an impact of cash on the total assets in stock returns. verified shares

The research aims to identify the role of the internal auditor in limiting creative accounting, measure the impact of the scientific and practical efficiency of the internal auditor, and draw the attention of internal auditors by seeking to develop their scientific and practical competence to meet the challenges of creative accounting and fraud. To achieve this goal, a questionnaire was designed as a tool for collecting data from the study sample consisting of 120 questionnaires on the sample members in the Iraqi companies listed on the Iraqi Stock Exchange, and 100 questionnaires were retrieved valid for analysis, the results of which were adopted for statistical analysis. The statistical programs SPSS were used, and Amos program and appropriate statistical methods in testing hypotheses and reaching a conclusion that the internal auditors’ possession of professional and academic certificates, their skills and knowledge of the field of accounting, economics and technology, and their participation in training courses in the field of accounting and internal auditing at least once a year, and their commitment to the rules and conduct of the profession all enhance the Based on the previous conclusions, the study recommends raising the awareness of internal auditors in the field of accounting and auditing through the introduction of specialized courses to reveal the motives and practices of creative accounting and how to reduce them

This research aims to shed light on the relationship of external determinants and their impact on banking stability through profitability indicators, and the external determinants were represented by (inflation, GDP, exchange rate, interest rate risk) as independent variables in Iraqi banking stability using the (Z-Score) indicator as a variable. Followed, and the mediating variable profitability with its indicators (the rate of return on deposits, the rate of return on the right of ownership). The research relied on the practical side on the financial reports and statements published for a sample of banks (2005 - 2020), and the study relied on data analysis (Panel Data Analysis), and analysis ( Path Analysis), using statistical programs, and one of the most important conclusions is that the increase in Iraqi banks’ interest in the research sample contributed to profitability indicators from the success of banks and the increase in the factors of confidence and reassurance for shareholders and dealers with the banking sector. Negative effects on banking stability