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jeasiq-1679
Effect of industry specialization of the Iraqi audit firms on audit quality
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The research aim to measure the impact of the Industry specialization of the auditors on the quality in audit in Iraqi auditing firms, as well as measuring the factors of Industry specialization in the Iraqi audit companies by measuring the market shares of Iraqi audit firms that audit the companies listed on the Iraqi Stock Exchange For 2010 to 2016, by surveying the opinions of (35) Audit firm on the impact of the Industry specialization of auditing firms in audit quality factors, The effect of the variables was revealed through the use of the survey form Distributed to Iraqi audit companies, The industry specialization of auditing companies was measured by calculating the market share using the information contained in the financial statements published by the Iraqi Stock Exchange for the period from 2010 to 2016 and using the correlation coefficient to analyze the results of the survey. After testing the hypothesis of the research, a set of conclusions was reached, were represented as the auditors in the Iraqi audit firms his Industry specialization, As well as the impact of the Industry specialization of the auditor on audit quality on the Iraqi audit firms, The Industry specialization leads to an increase in the audit quality process through the discovery of the fundamental errors resulting from fraud or errors, which leads to maintaining the confidence of the financial community in the audit profession, The researchers recommend the need for legislative and regulatory bodies in Iraq to emphasize the importance of Industry specialization and the need to exercise auditors for Industry specialization during the implementation of the audit process, which leads to increased quality audit.

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Publication Date
Wed Jun 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of the reality of applying a number of Iraqi institutional accreditation standards/study in a number of Iraqi public and private universities
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     The study aims to find out the extent to which several Iraqi institutional accreditation standards (governance and administration, scientific research, curricula) are applied in two public universities (Baghdad and Middle Technical University) and two private universities (Uruk and Al-Mansour College) by diagnosing strengths and weaknesses and proposing a mechanism and procedures to help educational institution aims to reduce or eliminate the gap. The study stems from the extent of application of several Iraqi institutional accreditation standards represented as it was worked on through observation and field coexistence to reach scientific and practical facts. The method of case study and comparison betwe

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Publication Date
Sun Jul 01 2012
Journal Name
Eastern Mediterranean Health Journal
Knowledge and practices of women in Iraqi universities on breast self examination
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This study evaluated the knowledge and practice of breast self-examination (BSE), among a sample of educated Iraqi women. The study sample comprised 858 women aged 18–62 years affiliated to 6 major Iraqi universities, categorized according to occupation as teaching staff (11.5%), administrative staff (18.0%) and students (70.5%). Data were collected by a self-completed questionnaire. In all, 93.9% of the women had heard about BSE, the main source of information was television (39.9%), doctors (18.4%) and the awareness campaign of the Iraqi National Breast Cancer Research Programme (11.6%). Only 53.9% of the women practised BSE; the most common excuses by those that did not were lack of knowledge of the significance of BSE (42.0%) and lack

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Publication Date
Thu Jul 03 2025
Journal Name
Circular Economy And Sustainability
Green Supplier Selection in the Iraqi Food Industry: Criteria Analysis and Barriers to Implementation
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This study explores the barriers to adopting green environmental criteria in Supplier Selection (SS) within the Iraqi food industry. It aims to enhance the understanding of sustainable supply chain management in developing nations, with a particular focus on the Iraqi context. A case study approach was utilized to identify eleven key green environmental criteria and 54 sub-criteria, alongside seven major barriers to their adoption. The Best–Worst Method (BWM) was employed to rank the criteria, and Fuzzy Stepwise Weight Assessment Ratio Analysis (SWARA) was used to prioritize the barriers. The analysis revealed that Environmental Management Systems are the most critical criterion for SS. On the other hand, legislation and policies emerged

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Publication Date
Thu Feb 07 2019
Journal Name
Iraqi Journal Of Laser
Study the Effect of PH Variation on the Particle Size of Sio2 Thin Films
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In this paper, SiO2 nanoparticles thin films were synthesised at different PH values of solution by sol gel method at fixed temperature (25oC) and molar ratio (R =H2O/precursor) of (Tetra Ethyl Ortho Silicate) TEOS as precursor at (R=1). The structure and optical properties of the thin films have been investigated. All thin films were tested by using X-RAY diffraction. All X-RAY spectrum can be indexed as monoclinic structure with strong crystalline (110) plane. The morphological properties of the prepared films were studied by SEM. The results indicate that all films are in nano scale and the particle size around (19-62) nm .The size of silica particles increases with increasing PH value of solution where both the rate of hydrolysis and

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Publication Date
Sat Aug 13 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of the information of the supporting bodies on the tax inventory: An Applied research in the General Commission of Taxes
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The research aims to show the impact that the information of the supporting bodies can have and its dimensions represented by (information credibility, efficiency and effectiveness of information, cooperation with the tax administration, obligating the taxpayer, accuracy and completeness of information and the appropriate time) in tax inventory, as well as clarifying the moral differences in  The response of the surveyed sample according to the personal variables represented by (gender, educational attainment, scientific specialization, job title, years of service), and the descriptive analytical approach was adopted and in light of it, the questionnaire was designed as a main tool in collecting data from the sample of (80)

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Publication Date
Sun Dec 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Effect of Pre-Tension and Orientation on the Springback Behavior of the Sheet Brass 65-35
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One of the most important phenomenon that occurs in sheet metal forming processes is the spring-back, which causes several geometrical alterations in the parts. The accurate prediction of springback after bending unloading is the key to the tool design, operation control, and precision estimate concerning the part geometry. This study investigated experimentally the effect of pretension in three rolling direction (0, 90, 45 degree) on the springback behavior of the yellow brass, sheet under V shape bending die. The pre-tension ranges from five different levels starting of 11% to 55% from the total strain in each rolling direction by regular increase of 11 %, then bent on a V-die 90 degree for the springback estimate. From experiment the

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Technical requirements for the application of economic intelligence and its impact On the dimensions of strategic success of banks: An applied research on a sample of Iraqi banks private
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This research sheds light on one of the important and vital topics for the banking sectors (technical requirements for the application of economic intelligence) namely by (Hardware, equipment, communication networks, software, databases). And the dimensions of the strategic success of the banks represented by(Customer satisfaction, customer trust, quality of service, growth) In the three Iraqi private banks, namely(Assyria International Investment, Mansour Investment, International Development Investment and Finance). Its implementation is an urgent necessity in order to improve the quality of its banking services to win the satisfaction of its customers and their confidence and then grow to achieve stra

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Publication Date
Tue Sep 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Evaluating the quality of educational services according to the modified Servqual modelStudy of a sample of students of the Faculty of Management and Economics / University of Baghdad
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The research aims to apply a modified SERVQUAL model to evaluate the quality of the educational services via conducting exploratory research for students from the College of Administration and Economics- Department of Business Administration- Evening studies at the University of Baghdad. Questionnaire of two parts was distributed to a sample of (72) students out of (720) students of the 2nd.,3rd. and 4th. year in the beginning of the second semester of the year 2008-2009 to measure the expectations and perceptions to the quality of the educational services. Five major dimensions were analyzed to see the gaps for (22) variables. The study concluded that there were (13) variables confirmed that the

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Publication Date
Sun Aug 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the capital increase in the rate of return on stock price: Applied in the study of a sample of Iraqi banks
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The capital banking foundation stone upon which the bank in the practice of business activities, the more capital a good financial adequacy of the increased bank's ability to grant credit and expand the various activities and provide a safety element for depositors and other sources of funding to achieve profits and increase the trading volume of the shares, causing the rise the rate of return for the shares of banks and have the Central Bank as head of the banking system by issuing instructions capital increase banking, according to the requirements of economic development and increase gross domestic product by supporting investment projects that are financed through banks, the research aims to show the extent of the banks commitment to

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Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The relationship between organizational justice and empowerment and their impact on achieving organizational commitment (field study in the Department of Labor and Vocational Training)
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The research has deal with the relationship between organizational justice and empowerment and their impact on the achievement of organizational commitment in the office of Labour and Vocational Training. To study the research problem which is represented a sense that employees with low levels of organizational justice and empowerment and the reflection on the organizational commitment of the employees, so that Has been collecting data and information relating to research by designing a questionnaire, were distributed to a sample of (50) people in the office mentioned, and the results of the study to confirm the research hypotheses. and the key results of the research was the presence of correlation relationships and the effect o

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