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jeasiq-1751
The role of industry specialization of audit companies in detecting fraud in the financial statement
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Abstract:

The aim of the research is to demonstrate the impact of the professional specialization of the audit companies in the detection of fraud in the financial statements of the economic units listed in the Iraqi market for securities for the period 2014-2015 through the application of the model (Carcello) to test the hypothesis of research on the impact of professional specialization of audit companies in the detection of fraud in lists The effect of the variables was revealed through the use of statistical models of logistic regression model and correlation coefficient. After testing the hypotheses of the research, a number of conclusions were reached. The most important was the existence of a significant relationship between the professional specialization of the auditing companies and the discovery of fraud in the financial statements of companies listed in the Iraqi market for securities, The research presented a set of recommendations, the most important of which is to encourage Iraqi audit firms to specialize in the profession. This is important in increasing the ability of the auditing company to identify the problems of the sector and enables it to plan well for the audit process, which increases its ability to detect the major errors and distortions in the financial statements, High level of quality, as well as the need for the Council of the profession of auditing and auditing conferences and scientific seminars and training courses and obligate auditing companies and offices to participate in the various modern audit topics to increase the expertise of the Office scientifically and work Which increases the expertise, knowledge and specialization of audit firms, which ensures better audit services to detect fraud in the financial statements and thus improve audit quality.

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Suitable Investment environment For business sector in Iraq
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        Investment Bases directly and closely to an environment characterized by political, social and economic stability, and through a range of policies and institutions and economic laws that affect investor confidence and convince him directing investments to country without the other, where inter conditions and circumstances affecting the trends of capital and settle in, and political situation of the country and what is characterized of stability or disorder as well as economic conditions that are affected by what is distinguishes the country from geographic and demographic characteristics are reflected on availability of production elements and country's infrastructure.

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Publication Date
Sun Jun 30 2013
Journal Name
College Of Islamic Sciences
Ruling on dealing with Jews in Muslim countries
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Praise be to God, who is satisfied with Islam as our religion, “He opened a clear conquest for us,” and whoever works with us through the Shari’ah works and protects us. And that our master and Mawlana Muhammad His servant and Messenger is a prophet who has been merciful and compassionate. "
And after:
The occupation of Iraq and the accompanying bone events, and the following severe obstacles, resulted in a set of problems that require legitimate stances, and satisfactory answers, remove confusion and delusion, amid the clash of opinions and contradictions of jurisprudence. Work and application.
Among the difficult problems that surfaced in light of the new political developments on the land of Iraq: (the ruling on dealing

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Publication Date
Thu Nov 06 2025
Journal Name
Al–bahith Al–a'alami
Convincing methods in designing infographic content analytical study
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The research aims to reveal the recent trends used in providing information and to know the persuasive methods used in designing the content of the infographic as well as the nature of persuasive design methods and the topics presented by the infographic in the research sample.   The researcher used the survey method, specifically the survey, by using the content analysis method to analyze the infographic material from the sample selected from the press and news sites that are the subject of the research, based on the method of what was said? How was it said? The researcher relied on the intentional sample, and this sample depends on the researcher selecting the vocabulary of the sample based on experiences and evaluating the c

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Publication Date
Wed Apr 01 2015
Journal Name
Al–bahith Al–a'alami
Methods of US propaganda in Iraq- A Study of Coalition Provisional Authority and US Army Data after 2003
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with an organized propaganda campaign. This military campaign was helped to formulate its speech by many institutions, research centers, and knowledge and intelligence circles in order to mobilize public opinion gain supporters and face the opponents by different means depending on a variety of styles to achieve its required effects. 
          After the US occupation of Iraq, US media fighters sought to influence the Iraqi public opinion and making them convinced them of the important presence of US military forces in Iraq which necessitated finding its justification through the use of persuasive techniques in its intensive propaganda campaigns. 
  This research discusses the most important

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Publication Date
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Detection of Leishmania tropica Using Nested-PCR and Some of Their Virulence Factors in Thi-Qar Province, Iraq
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Cutaneous leishmaniasis is one of endemic diseases in Iraq. It is considered as widely health problem and is an uncontrolled disease. The aim of the study is to identify of Leishmania species that cause skin lesions among patients in Thi-Qar Province, South of Iraq, also to detect some virulence factors of L. tropica. This study includes three local locations, Al-Hussein Teaching, Suq Al-Shyokh General and Al-Shatrah General Hospitals in Province for the period from the beginning of December 2018 to the end of September 2019. The samples were collected from 80 patients suffering from cutaneous leishmaniasis, both genders, different ages, various residence places and single and multiple lesions. Nested-PCR technique was

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Create sustainable value to the customer through the integration of the relationship between total quality management and relationship marketing
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Purpose: This research seeks to provide a point of view based on the creation of sustainable value to the customer of the banks in the context of total quality management and relationship marketing. It aims to develop a model to measure the value of sustainable customer peduncular under total quality management PAL (administrative leadership, involvement of employees, continuous improvement, process improvement, staff training), through the mediation of relationship marketing and objective dimensions (administrative leadership, involvement of employees, continuous improvement, improving processes , staff training), and to explore any of the variables and dimensions more influential in the creation of sustainable value to the cust

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Publication Date
Wed May 03 2017
Journal Name
Arab Conferences Network / American Research Foundation
Understanding the nature of science among chemistry teachers according to the AAAS document for the Educational Reform Project 2061
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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Physical Education
Building and rationing test to measure the kinetic response to the movement of the player defender basketball junior time
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The researchers believe the problem of searching the scarcity or limited tests of time kinetic response led to scarcity or limited availability of experimental research in exercises codified within the training curriculum for the junior class, and therefore has been weakening this physical variable as an important episode in the development of the players physical capacities as well as the lack of measure for this variable within the defensive skills in general and the skill of the player movement defender in particular, and it represents the goal of research in the treatment of the above through the construction and rationing test to measure the kinetic response to the movement of the player defender basketball junior time. Chosen as the r

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Publication Date
Tue Mar 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Bayesian Estimation for The Shape Parameter of The Power Function Distribution (PFD-I) to Use Hyper Prior Functions
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The objective of this study is to examine the properties of Bayes estimators of the shape parameter of the Power Function Distribution (PFD-I), by using two different prior distributions for the parameter θ and different loss functions that were compared with the maximum likelihood estimators. In many practical applications, we may have two different prior information about the prior distribution for the shape parameter of the Power Function Distribution, which influences the parameter estimation. So, we used two different kinds of conjugate priors of shape parameter θ of the <

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Self-Efficacy and its Relation to the Cognitive Assessment for the Daily Disturbances for the University of Baghdad Students
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The current research tackles the self-efficacy and its relation to the cognitive assessment for the daily disturbances for the University of Baghdad students. Two criteria have been adopted to achieve the objectives of the research. The sample of this study consists of 200 male and female students who were chosen randomly. The data were analyzed statistically, revealing that the university students owned their own self-efficacy as well as a cognitive assessment for the daily disturbances and they recognized them as self-threatening. The results also indicated the existence of a prediction activity in the field of the cognitive assessment to the daily disturbances selection. In light of the acquired results, the study recommends the neces

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