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jeasiq-2284
The Effect of the Corona Pandemic (covid-19) on the Quality of the Auditor’s Reporting by Application to Iraqi Economic Units
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Abstract:

     The research aims to shed light on the Corona pandemic and its repercussions on the global economy in general, and on the activities of Iraqi economic units in particular. It also aims to show the impact of the auditor’s reporting on the effects of the Corona pandemic on economic units and its reflection on the quality of his reporting. To achieve the objectives of the research, the researcher prepared a questionnaire according to the five-point Likert scale and took into account in its preparation compatibility with the characteristics of the study community, and that the target community for this questionnaire are the economic units listed in the Iraq Stock Exchange that have completed their final accounts for the year 2020 (the year of the pandemic) , the number of (62) economic units, auditors working in the Federal Office of Financial Supervision and private auditing companies and offices, as well as academics specialized in this field, based on the following hypotheses:

1- There is no statistically significant correlation between the auditor’s reporting on the impact of the Corona pandemic and the auditor’s reporting quality.

2- There is no statistically significant effect between the auditor’s reporting on the impact of the Corona pandemic and the auditor’s reporting quality.

     The research sample was represented by a group of auditors working in the Federal Office of Financial Supervision and private auditing companies and offices, as well as academics specialized in this field working in the accounting departments of Iraqi universities.

 

 

 

 

 

       The most prominent finding of the research is that it is necessary for the auditor to reconsider amending the method of obtaining audit evidence, for the purpose of allowing him to finally reach a neutral technical opinion about the fairness of the financial statements, as well as relying on information technologies and other new methods in his work. In addition, the auditor should consider using new procedures to facilitate the audit process, in order to avoid delays in obtaining the information and data necessary to complete the audit in a timely manner.

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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Economics And Administrative Sciences
Statistical Methods for Controlling the Quality of Crude Oil Products in Iraq
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The purpose of this study is to measure the levels of quality control for some crude oil products in Iraqi refineries, and how they are close to the international standards, through the application of statistical methods in quality control of oil products in Iraqi refineries. Where the answers of the study sample were applied to a group of Iraqi refinery employees (Al-Dora refinery, Al-Nasiriyah refinery, and Al-Basra refinery) on the principles of quality management control, and according to the different personal characteristics (gender, age, academic qualification, number of years of experience, job level). In order to achieve the objectives of the study, a questionnaire that included (12) items, in order to collect preliminary inform

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Stock Exchange and its Impact on Economic Development In the Kingdom of Saudi Arabia (KSA)
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this research paper aims at measuring and analyzing the influence of the stock exchange on the economic development in the Kingdom. This is done through comparing the Gross Domestic Product (GDP) as a changeable factor affiliated with some independent variables in the KSA stock exchange. These variables are (All Share Index {TASI}, Market Value, Trade Volume Index, number of companies and number of shares). The study covers the period from 2003 to 2017 and adapts the measuring method in analyzing this relation using the Multiple Linear Regression (Stepwise) and (SPSS). The study affirmed the validity of the

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Publication Date
Mon Jan 02 2023
Journal Name
International Journal Of Nonlinear Analysis And Applications
Diagnostic COVID-19 based on chest imaging of COVID-19: A survey
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Publication Date
Wed Dec 18 2019
Journal Name
Baghdad Science Journal
Modeling Human Capital Impact on the Development of the Iraqi Oil Industry
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Iraq has the second largest proven oil reserves in the world. According to oil experts, it is expected that the Iraq's reserves to rise to 200+ billion barrels of high-grade crude.

Oil is a strategic commodity for producing and exporting countries in general, and Iraq in particular, as demonstrated by the international experience that oil is an important means to achieve economic growth, an important tool in the overall economic, social and political development. It is also an important source of hard currency for any national economy and a means to connect the local economy and the global economy. In this paper we focus our attention on selecting the best regression model that explain the effect of human capita

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Publication Date
Sat Mar 01 2025
Journal Name
Al-khwarizmi Engineering Journal
Deep-Learning-Based Mobile Application for Detecting COVID-19
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Patients infected with the COVID-19 virus develop severe pneumonia, which typically results in death. Radiological data show that the disease involves interstitial lung involvement, lung opacities, bilateral ground-glass opacities, and patchy opacities. This study aimed to improve COVID-19 diagnosis via radiological chest X-ray (CXR) image analysis, making a substantial contribution to the development of a mobile application that efficiently identifies COVID-19, saving medical professionals time and resources. It also allows for timely preventative interventions by using more than 18000 CXR lung images and the MobileNetV2 convolutional neural network (CNN) architecture. The MobileNetV2 deep-learning model performances were evaluated

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Diagnosing COVID-19 Infection in Chest X-Ray Images Using Neural Network
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With its rapid spread, the coronavirus infection shocked the world and had a huge effect on billions of peoples' lives. The problem is to find a safe method to diagnose the infections with fewer casualties. It has been shown that X-Ray images are an important method for the identification, quantification, and monitoring of diseases. Deep learning algorithms can be utilized to help analyze potentially huge numbers of X-Ray examinations. This research conducted a retrospective multi-test analysis system to detect suspicious COVID-19 performance, and use of chest X-Ray features to assess the progress of the illness in each patient, resulting in a "corona score." where the results were satisfactory compared to the benchmarked techniques.  T

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Scopus (8)
Crossref (2)
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Publication Date
Sun Jan 01 2023
Journal Name
Proceedings Of The 1st International Conference On Frontier Of Digital Technology Towards A Sustainable Society
The most ABO blood group susceptibility to COVID-19 infections in Baghdad city
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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the strengths and weaknesses in Iraqi newspapers: The evolution of the consumer - the reader
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The first section of this research discussed  the manner of the research from many sides like the problem it faces, importance of it , its targets ,boundaries, the way to collect and get information's and its assumption.

When the second chapter discussed the press – manufacturing and the development ,importance and types of newspapers, also its merits and weaknesses.

The third chapter talked about the scientific side and how to choose an assumption for the research . as it talked also about the apparent honest and stability tests that help in analyzing the research until getting results and so the right assumption for  the research will be chosen.

And finally, the fourth chapter put highlight on the be

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Economic policies and their ability to reform the investment climate Case Study Iraq after 2003
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The investment climate is the main engine of economic development. If an appropriate and attractive investment climate is created that takes into account economic, administrative, political and environmental issues, it will contribute to the development of industry, transfer of technology, diversification of agricultural production, increased productivity, the promotion of a green economy and support for sustainable and inclusive growth. Thus, analyzing the investment climate of a country can provide reasons and roots for the complexity of the problems in the economy. In the Iraqi economy, the problem has not been rooted in the economy, but the roots of the problem are deeper and inherent in the management of the economy. Investm

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Crossref
Publication Date
Sun Jan 01 2023
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte
THE IMPACT OF COVID-19 ON FOOTBALL CLUB STOCK INTEGRATION AND PORTFOLIO DIVERSIFICATION
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Scopus (6)
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