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The effect of the relationship between the internal auditor and the external auditor on the Earnings quality in Iraqi companies listed in the Iraqi Stock Exchange
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The changes that have occurred in the business environment and scientific and technological progress, as well as the complexity of administrative problems resulting from its practice of various activities, have led to an increase in the responsibilities entrusted to it, and for the purpose of achieving its strategic objectives, which has made the pillars of corporate governance an inevitable matter required by the nature of modern scientific management of the governorate, the success that companies seek is based on the fertile environment and the dialectical relationship between the individual and the company, and to achieve this success there must be a compatible and harmonious audit environment between the internal and external auditors, therefore, the research aims to reach to find the extent of the impact of the relationship between the internal and external auditor on the company’s business and results, to instill confidence in the financial reports, and to enhance the confidence of the founders, investors, relevant authorities and capital markets in the company, through the quality of the company’s profits. To reach the goal by testing the research hypotheses on a sample of companies listed in the Iraqi Stock Exchange for the period from 2010 to 2018 and by adopting the SPSS statistical method, to reach the goal by testing the research hypotheses on a sample of companies listed in the Iraqi Stock Exchange for the period from 2008 to 2018 and by adopting the SPSS statistical method, achieving quality profits, and vice versa.

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Publication Date
Wed Aug 03 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The adequacy of foreign reserves and their role in the stability of the exchange rate of the Iraqi dinar
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Many countries are very important in their interest not only in diversifying foreign reserves, but in determining and planning their volume in accordance with the goals set, namely facing potential external shocks, as the research aims to determine the extent of the strength of foreign reserves in the possession of the Central Bank in relation to every influential variable in the Iraqi economy. , in order to determine the minimum level of reserves that requires reconsideration of the exchange rate, as the research adopted the inductive analytical method in analyzing real (Quantitative data) for the research variables in the years of study, as the research adopted a set of analytical indicators approved by the International Moneta

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Publication Date
Tue Jan 14 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the Internal Audit Department in detecting corruption through accountability
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Internal Audit  is one of the most important backers of corporate governance, the researcher expanded his interest in this subject to examine the efficiency of Internal Auditors at the Arab Bank and its branches in Jordan to achieve Accountability which enhances the Corporate Governance and to identify the effect of the International Internal Audit  Standards in strengthening the role of Internal Auditors in Accountability, and the effect of Attribute and Performance Standards in Accountability. The researcher applied descriptive analysis method to define the role of Internal Audit in the Arab Bank in achieving one of the basic principles of Corporate Governance assimilated in Accountability. The researcher’s sources include

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Publication Date
Mon May 27 2019
Journal Name
Al-academy
The Deliberative Action in the Labor Market of Iraqi Art The Concepts and the Application: شيماء وهيب خضير
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The analysis of the orientations of Iraqi art commodification contributed to the discovery of deliberation, which was founded in the deliberative discourse in the trends towards commodification in the Iraqi art, since the important transformations in social structures and relations produced a dictionary with new vocabulary and tools that replaced the traditions and norms that have been in circulation for a century. Deliberation and commodification have become more prevalent in the mechanics and trends of the art where the pace of change is becoming increasingly frantic towards the market. The general market for art constitutes one of the most effective phenomena within contemporary art, that there has been a proliferation of sales auctio

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of internal control System in non-governmental organizations: Applied Research in the Iraqi National Olympic Committee
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After 2003 Iraq witnessed a rapid development in the number and kind of non-governmental organizations in addition to the increase in their sources.A lot of obstacles and constraints hinder the development of the said organizations and one of the most important and prominent obstacles is their administrative and accounting structure that affect directly on the existence, continuity and survival of these organizations.This research discussed the concept the non-governmental organizations and reaching the assessment of internal control System in these organizations. Therefore, the researcher has assessed the internal control System applied National Olympic Committee of Iraq. The study showed vulnerabilities in the internal control the said

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of the requirements of Total Quality Environmental Management in promoting environmental sustainability-An Empirical Study in the Iraqi Drilling Company
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Abstract

quality issue is the only issue the interesting in recent years of the last century, but also came out of sync with the other issue is the issue of environment, Where they have become represent two sides of one currency, challenges faced by the world and raised by the environmental problems have made industrial organizations pay great attention to the environment by improving their environmental performance, and that's where the oil industry is one of the most dangerous industries, influential and damaging to the environment due to the organizations move away from oil for adoption The application of EMS then a tool to improve environmental performance has been chosen sam

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Architecture design quality in build competitiveness for contracting companies in The Ministry of Housing and Construction of Iraq
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The study aimed at interpreting the role of architectural design quality in in build competitiveness model in accordance with the proposal included the idea of ​​architectural design quality for its removal; interesting design factors of the environment, good design of the spaces, and design aesthetic explanatory variable. The competitiveness dimensions; the level of innovation, stimulate research, and the quality of the company's products, and activating the role of human resources, entrepreneurship, profitability, market share and competitiveness, variable responsive. The study of construction companies in the Ministry of Housing and Construction has taken the Iraqi society for the study. The sample consisted of (48) manage

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Dimensions of organizational immunity and its relationship Enhancing the strategic capabilities of the company: applied research in the Iraqi General Insurance Company
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The aim of the research is to diagnose the nature of the relationship between the dimensions of organizational immunity with its dimensions represented by (organizational memory, organizational DNA, organizational learning) in enhancing the strategic capabilities of the company with its dimensions represented by (marketing capabilities, administrative capabilities, technological capabilities, creative capabilities), and the degree of arrangement of those dimensions According to priority, as well as revealing the differences in the respondents’ response to the two variables according to the personal and functional variables, and the importance of the expected results, the researchers adopted the questionnaire as a tool for collecting da

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of big data analytics in measuring and analyzing the quality costs of economic units : applied research in the Iraqi company for seed production
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                The research aims to explain the role of huge data analyzes in measuring quality costs in the Iraqi company for the production of seed, and the research problem was diagnosed with the weakness of the approved method to measure quality costs, and the weak traditional systems of data analyzes, the researcher in the theoretical aspect relied on collecting sources and previous studies, as well as Adoption of the applied analytical approach in the practical aspect, as a set of financial analyzes were applied within the measurement of quality costs and a statement of the role of data analyzes in the practical side, the research concluded to a set of conc

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Publication Date
Sun Mar 01 2020
Journal Name
مجلة المفكر الجزائر
Mechanism of Arbitration in the Stock Exchange Disputes
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Mechanism of Arbitration in the Stock Exchange Disputes

Publication Date
Mon Dec 28 2020
Journal Name
Journal Of The College Of Education For Women
Variables (Bias-cut) of Tailoring and their Effect on the Quality of Fitting the Standard Pattern for Large-Shaped Iraqi Ladies: رشا علي صالح , بشرى فاضل صالح التميمي
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The present research is descriptive and analytical by nature; it practically presents the method of implementing the standard pattern in an unconventional way using the bias-cut line. The study aims at investigating the variables of bias-cut and their suitability for fitting large-shaped Iraqi ladies. It also aims at exploring the artistic and innovative features of the bias-cut. Therefore, one needs to understand the rules and basics of clothing and the nature of the body to reach the maximum degree of control.Consequently, the study is to answer the following questions: What is the effectiveness of tailoring on the bias-cut in fitting a standard template of a large-shaped Iraqi ladies? Is it possible to obtain from the offered possibil

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