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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
Mon Jul 01 2024
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The Burden of Chronic Obstructive Pulmonary Disease COPD in Stable Patients and its Association with Inflammatory Biomarkers and Body Mass Index
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Background: Chronic obstructive pulmonary disease (COPD) is a progressive airflow limitation that is preventable but not curable. It is associated with persistent symptoms that cause a considerable burden on individual productivity at work, and daily activities, and reduced quality of life, also burdening the healthcare system and society. Objectives: The study aims to measure the burden of COPD on patients in terms of daily activities and work productivity. It also seeks to investigate some inflammatory biomarkers' levels and their correlation with selected outcomes. Patients and Methods: A cross-sectional study on 120 stable COPD patients who were diagnosed and treated according to the GOLD guidelines at Kirkuk General Hospital's

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Publication Date
Fri Sep 27 2019
Journal Name
Journal Of Baghdad College Of Dentistry
The Impact of Chronic Periodontitis on Mother-Infant Bonding Status in Relation to Salivary Tumor Necrosis Factor Alpha and Interleukin-6
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Background: Chronic periodontitis is a bacterial infection that result in bone destruction associated with the increasing level of salivary tumor necrosis alpha and interleukin6 that affect Mother-infant bonding status. The aim of the present study was to assess the relationship between the Mother-infant bonding status in mothers with chronic periodontitis in relation to Salivary Tumor necrosis factor alpha and Salivary Interleukin6. Materials and Methods: The selected sample consisted of mothers with chronic periodontitis compared with mothers with healthy periodontium in postpartum period, their age ranged between 30-40 years. Both groups were subjected to postpartum Bonding Questionnaire (PBQ). Periodontal health status was assessed f

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Publication Date
Sat Jan 01 2022
Journal Name
Annals Of Biology
The Comparative Effect of Copper Oxide Nanoparticles and Copper Sulfate on Reproductive Hormones and Sperm Parameters in Mature Male Albino Mice
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Publication Date
Thu Aug 01 2024
Journal Name
Fuel
Experimental influence assessments of water drive and gas breakthrough through the CO2-assisted gravity drainage process in reservoirs with strong aquifers
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Mature oil reservoirs surrounded with strong edge and bottom water drive aquifers experience pressure depletion and water coning/cresting. This laboratory research investigated the effects of bottom water drive and gas breakthrough on immiscible CO2-Assisted Gravity Drainage (CO2-AGD), focusing on substantial bottom water drive. The CO2-AGD method vertically separates the injected CO2 to formulate a gas cap and Oil. Visual experimental evaluation of CO2-AGD process performance was performed using a Hele-Shaw model. Water-wet sand was used for the experiments. The gas used for injection was pure CO2, and the “oleic” phase was n-decane with a negative spreading coefficient. The aqueous phase was deionized water. To evaluate the feasibilit

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Publication Date
Sun Mar 01 2020
Journal Name
Baghdad Science Journal
Indirect Spectrofluorometric Method for the Determination of Cefotaxime Sodium, Ciprofloxacin Hydrochloride and Famotidine in Pharmaceuticals Using Bromate-Bromide and Acriflavine Dye
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An Indirect simple sensitive and applicable spectrofluorometric method has been developed for the determination of Cefotaxime Sodium (CEF), ciprofloxacin Hydrochloride (CIP) and Famotidine (FAM) using reaction system bromate-bromide and acriflavine (AF) as fluorescent dye. The method is based on the oxidation of drugs with known excess bromate-bromide mixture in acidic medium and subsequent determination of unreacted oxidant by quenching fluorescence of AF. Fluorescence intensity of residual AF was measured at 528 nm after excitation at 402 nm. The fluorescence-concentration plots were rectilinear over the ranges 0.1-3.0, 0.05-2.6 and 0.1-3.8 µg ml-1 with lower detection limits of 0.013, 0.018 and 0.021 µg ml-1 an

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Publication Date
Fri Jan 01 2021
Journal Name
Brazilian Dental Science
Assessing the level and diagnostic accuracy of osteopontin and oral health status in periodontitis patients with/without Type-2 Diabetes Mellitus
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Publication Date
Tue Mar 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور الرقابة البيئية للحد من تلوث مياه الشرب
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Targeted research to find control procedures to reduce contamination of drinking water and whether the public water systems monitor the channels properly and it is free from all pollution to try to reduce the phenomenon of environmental pollution of drinking water and therefore its impact on improving the health status and economic development. Thus, the practical side took the proposed framework to reduce the contamination of drinking water in the province of Baghdad, and the role of environmental control to reduce this pollution and to eliminate the problem of providing drinking water in the countr.

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Rainwater Drainage Service Improvement Using a Number Of Quality Tools at the Directorate of Karbala Sewage
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The basic objective of the research is to study the quality of the water flow service in the Directorate of Karbala sewage and how to improve it after identifying the deviations of the processes and the final product and then providing the possible solutions in addressing the causes of the deviations and the associated quality gaps. A number of quality tools were used and applied to all data Stations with areas and activities related to the drainage of rainwater, as the research community determines the stations of lifting rainwater in the Directorate of the streams of Karbala holy, and the station was chosen Western station to apply the non-random sampling method intended after meeting a number of. It is one of the largest and m

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Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
Aesthetics of Employing Digital Sound Effects in Animated Films: سامر طه سالم
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  When the digital technologies entered the world of cinema production, they boosted the ability of the cinematographic medium to implement various subjects with great accuracy, as the development included all the joints and stages of the cinematic film production whether it is a feature film or an animation. Therefore, the process of film manufacturing by the digital technologies reflects the spirit of the age and the development that humanity has attained. What motivated the researcher to determine the topic of the research, which combines between the sound effects and the animated films under the title (aesthetics of employing digital sound effects in animated films), is the work of the digital technologies. The researcher divide

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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Psychological Work Environment's Effect on Workers' Productivity in Baghdad City
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Objective: To evaluate the psychological work environment's effect on the workers’ productivity in Baghdad
City industries at Al-Rusafa and Al-Karkh Sectors.
Methodology: A descriptive evaluation design is employed throughout the present study from May 25th 2012
through January 7
th
, 2014. A purposive (non probability) sample is selected for the study which includes (500)
workers from industries at AL-Russafa and AL-Kerch sectors in Baghdad City. A questionnaire is constructed to
gather data which may assist to achieve the objective of the study. Content validity of the instrument is
determined through eliciting the opinions of a panel of (10) experts and the reliability through a pilot study by
using intern

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