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jeasiq-458
Practice of Continuous Auditing in accordance with Technology Acceptance Model: An analytical study of a sample of the Iraqi auditing Offices
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Abstract

This paper discusses the essence of the developmental process in auditing firms and offices at the world today. This process is focused on how to adopt the audit concepts which is based on Information and Communication Technology (ICT), including the Continuous Auditing (CA) in particular. The purpose of this paper is to design a practical model for the adoption of CA and its requirements according to the Technology Acceptance Model (TAM). This model will serve as a road map for manage the change and development in the Iraqi auditing firms and offices. The paper uses the analytical approach in reaching to the target results. We design the logical and systematic relations between the nine variables of our proposal model. By using the electronic questionnaire that sent by email to the sample of auditors, data has been collected and then analyzed using the structural equation modeling (SEM) in (SPSS21). The paper has reached several conclusions and suggestions, the most important of which: most of the auditors believe that the computerized system in their firms and offices have a great role in the benefits that they receive in the case of continuous audit rather than traditional audit. This role will not grow unless it employ the secure communications and sync with the clients as well as the auditor's experience in a professionalism using and managing that system and not be less than professional experience in the field of auditing. There is also a need to create a new radical perception and thought for those who interested in developing and practicing the audit profession about the importance of activating and embracing the continuous reports environment. Where this perception and thought are necessary for ensure the adoption of CA, which is based on increasing the value-added to the services that is provided to clients in that environment.

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Learning Style for distinguished students and their ordinary mates in the secondary stage in accordance to some variables
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The current problem is summarized in what is called the development failing experience
in comprehencing the studying materials , so the students will feel worry of repeating failure
in he future , so he would seek blind keeping on heart for the studying material bond this isbad due to the forgetting in the future , one side of thesis research problem is that there is
many contradictory researches result in relation to the learning styles which impose the
nessicity to find results lessen this contradiction . the importance of the research is
summarized in the importance of the subject under the study , in that the researcher ( as in
her knowledge ) did not find a thesrs tackling the subject of the distinguished students

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Publication Date
Mon Jul 01 2013
Journal Name
Political Sciences Journal
The regional attitude towards the change in the Arab region: turkey as a case study
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This research deals with the nature of the Turkish attitude towards the events of the Arab Spring which the Arab region witnessed recently, as this attitude is characterized by hesitation and utter confusion about those events at its beginning. However, the development of events and the consequent repercussions led the Turkish decision makers of the foreign policy to reconsider their attitude towards those events for political, economic, cultural and social motives.

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Publication Date
Sat Dec 28 2024
Journal Name
Journal Of Physical Education
The Effect of Competitive Exercises Using Physical Performance Tracking Technology (GPS Playertek Plus and Polar H9) on Developing Speed in Iraqi Premier League Football Players
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Football is one of the most important team sports, practiced by men and women, young and old, across various age groups. The physical development in this sport can be attributed to athletic training and modern technology, which have contributed significantly to advancing the sports field in general. Outstanding performance in football requires precise and quick physical abilities, closely tied to the competitive nature of the game. Speed is fundamental in football, making the use of technologies such as GPS tracking devices and heart rate monitors essential in both training and matches. This study aims to develop the speed of Al-Talaba SC players in Baghdad using a scientifically-based approach to improve their performance. The impo

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Publication Date
Wed Sep 30 2015
Journal Name
College Of Islamic Sciences
The other day in the Holy Quran and the four Gospels: A comparative study
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The other day in the Holy Quran and the four Gospels

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Equity financing within the framework the signal theory and its reflection on prices of stocks avarege: an empirical study in the Iraq stock exchange
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 Since there is no market for bond issuance by companies in the Iraqi market and the difficulty of borrowing, companies must resort to proprietary financing to finance their investments. However, in the framework of the literature of financial management, the type of financing used by the company sends signals to investors and therefore reflected on the market value. Therefore, the problem of the study revolves around the variables of the study (Equity financing within the framework the signal theory, price of common stock in the Iraqi market).     

The study aims to verify the impact of the capital increase through the issuance of new stock on the price of

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Publication Date
Sun Sep 29 2024
Journal Name
مجلة نسق
The diplomatic role of IGAD in regional peacemaking: Sudan after 2011 as a case study
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The research discusses the most important goals and means of IGAD in making peace in Sudan and then regional peace.

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Publication Date
Tue Sep 23 2025
Journal Name
مجلة اكليل للدراسات الانسانية
The educational counselor in the school and his role in guidance and problem solving: a field study in the city of Baghdad
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Summary: The study focused on the role of the educational counselor in schools, as an integral part of the educational system that faces multiple challenges and difficulties. In this context, the counselor’s role becomes crucial in attempting to reduce or eliminate such difficulties, in addition to guiding students in an appropriate manner. Methodes: The study employed a descriptive field approach, using interviews and direct observation as tools to examine the actual role performed by school counselors. Results: The study concluded with several key findings, most notably the numerous challenges faced by counselors, including students’ negative behaviors, school dropouts, and the limited administrative support for counselors’ work. Fu

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Publication Date
Wed Apr 01 2009
Journal Name
Journal Of Educational And Psychological Researches
واقع خدمة الانترنت من وجهة نظر المستفيدين( دراسة تحليلية)
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 على الرغم من تحقق ثورة هائلة وطفرة نوعية في مجال تكنلوجيا الاتصالات في دول العالم الا ان بلدنا كان محروما من التمتع بهذه التقنيات الحديثة في ظل النظام السابق, وبعد سقوط النظام ووجود بحبوحة من الحرية، دخلت الكثير من هذه التقنيات الى العراق ومنها الموبايل والانترنيت وغيرها من وسائل الاتصال المتطورة.

ويقول (Smith & Fletcher, 2001) في كتابهما Inside Information

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Publication Date
Fri Feb 27 2026
Journal Name
Medicine
Fc-gamma receptors type3A (rs396991) genotyping for predicting infliximab efficacy and immunogenicity in ulcerative colitis: An observational study of Iraqi cohort
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Anti-tumor necrosis factor treatments for inflammatory bowel disease face challenges like primary nonresponse and secondary loss of response, often due to antidrug antibodies that increase drug clearance. The Fc-gamma receptors type3A (FCGR3A) (rs396991) polymorphism affects infliximab pharmacokinetics and immunogenicity. This study investigates its influence on trough levels, anti-infliximab antibody development, and clinical outcomes in Iraqi ulcerative colitis (UC) patients. This single-center study involved patients on maintenance infliximab therapy who were enrolled. Serum infliximab trough levels and anti-infliximab antibodies (antibodies to infliximab) (free and total) were measured using enzyme-linked immunosorbent assay. Genotyping

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Publication Date
Mon Apr 01 2024
Journal Name
Latin American Journal Of Pharmacy
The protective effect of iraqi Juniperus oxycedrus plant on acute kidney injury induced by lipopolysaccharide in mice model
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Inflammatory control is essential to diminish injury and make renal injury treatment simpler. Proposed therapeutics have primarily targeted pro-inflammatory variables. Juniperus oxycedrus was frequently used to treat a variety of infectious disorders, hyperglycemia, obesity, TB, bronchitis, inflammation, and pneumonia. Juniperus oxycedrus twigs and leaves were defatted with n-hexane using Soxhlet apparatus then the residue of plant material dried and re-extracted sequentially by two different solvents Ethylacetate and methanol. The pro-inflammatory markers IL-1 and iNOS, as well as the potential kidney biomarker KIM-1, TNF-α, and transcription factor NF-KB were measured using the RealTime Quantitative qPCR method. The results showed that J

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