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The Role of Audit Committees on Corporate Governance Effectiveness of Iraqi Special Banks (Filed Study)
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Consistent with developments emerging environmental and canaccept by Iraq of the opportunities and challenges ahead in many fields,including economic areas, it requires the face of those developments andadaptation by adopting a lot of related concepts, including the concept ofcorporate governance and commitment to its principles, standards andmechanisms, especially those related to the formation of audit committeesand identify the tasks and duties entrusted to its members and terms oftheir independence as well as the rehabilitation of both scientific andpractical manner that is consistent with the interests of shareholders andother stakeholders in the companies, including banks, research sample, theresearch aims to shed light on the concept of corporate governance and theimportance of forming audit Committees and identify deficiencies in theCompanies Law (64)- 2004 and the banking Law (94)- 2004 in the signalclearly to the concept of corporate governance and implementationmechanisms, especially those related to the Audit Committee, as it becameclear through the results of the analysis that many of theworking in theresearch sample banks in favor of activating the legal framework thatregulates the work of banks, which would contribute in enhancing theeffectiveness of governance.

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Publication Date
Wed Jun 30 2021
Journal Name
Modern Sport
Leadership theories in management and psychologist educational filed
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All domains in this world built based on set of theories. Those theories have been responsible for interpretation of some phenomena and interlocking relationships around us. Commonly, theories are categorized by which aspect is believed. Also,can find a group of theories produced regardingto the leadership domain. This paper will be presented some of these theories like (Great Man Theory, Trait Theory, Behavioral Theories, Contingency Theories, Situational Theory, Transactional Theories, and Transformational Theories). where these theories considered the most popular and common in the field of leader and will be discussed by this work

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Publication Date
Thu Nov 20 2025
Journal Name
Al–bahith Al–a'alami
Public relations of Iraqi companies and their role in the marketing of national products
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based on the importance of public relations in companies, I will discussed the issue of public relations and its role in marketing national products, given what these companies represent of great importance in terms of providing products and services to large segments of Iraqi society, which necessitated the need to search and investigate the role and importance of activities that Provides public relations in Iraqi companies in all categories( public, private and mixed).
the study tables and theirinterpretations, results and recommendations, and the studyreachedseveralresults, including the positive and the negative, the positive including the success in marketing the products by the number of companies in the Fairswhere the level of

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Publication Date
Sun Jul 28 2024
Journal Name
Lecture Notes In Networks And Systems
The Effect of the Audit Value on the Value Relevance of Accounting Information for Economic Units
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Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether exter

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The role of Job description and Perceived organizational support to achieving An Excellent Job performance - An Exploratory study of the views of a sample of department heads at Sulaimaniyah University.
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     This research Sought to identify the correlation relationships and the impact of each of the job description and perceived organizational support, Excellent Job performance of the heads of academic departments in the faculties of the University of Sulaymaniyah Iraqi Kurdistan Region, totaling (89) as President, and to achieve this was Default plan includes research variables as well as the formulation of a number of preparation fundamental assumptions, and researchers used a questionnaire for this purpose as a tool head of the collection of data and information, as it was distributed (80) copies, and the number of retrieved them (76) a copy of a valid statistical analysis, as well as conducting personal i

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Publication Date
Fri Mar 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Forensic Accounting in Detecting Financial Fraud
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A Forensic Accounting is represent science that deals with the application of knowledge in the areas of accounting, finance, tax and audit for the analysis, investigation, inquiry, inspection and testing issues in the civil law and criminal law in an attempt to reach the truth through which enable the Forensic Accountant to provide his Expert opinion , forensic accounting plays a major role by providing a range of important services in the field of investigation for fraud and litigation support, As one of the most important legal and accounting functions is to investigate allegations of alleged by the related parties, especially those allegations related to the existence of fraud, since the goal of judicial accountant will depend

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Behavioral Approach In Financial Reporting Enhancement
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 This study seeks to highlights on the behavioral approach in organization theory as modern and effective entrance in constructing this theory and reflection extent on the behavior of both the product and the information user (accountant and financial information).

 The study also focus on behavioral approach role in consolidating accounting concepts through making harmony between them so that the accountant can influence the user behavior with the concepts and principles of accounting in an effort to provide quality characteristic of accounting information produced by him in consistent with his behavior and information user and its impact on the decision making process by the latter.

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
ORGANIZATIONAL ENERGY ITS ROLE IN THE RELIABILITY OF MANAGEMENT STRATEGIES (APPLIED STUDY)
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     This aims tackles the importance of the organizational energy of the hotel organizations that search the success in the business field to penetrate in the whole tourist markets, and to draw the policies and firm rules which must be framed with the administrative strategies that contributed in creativity and achievement the targets besides provide a future vision due to its position among the competitive henceforth achieving the activity. This is what the chapters tackle in the theoretical side. Also many general questions have been arisen to determinate the importance of the research and many other special questions that express the problem of the study. To limit the levels of study alter

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of international auditing standard (320) of materiality in defining the analytical procedures of the auditor: Applied research in the Iraqi company for seed production
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The study seeks to clarify the role of International Auditing Standard No. (320) of the relative importance in determining responsibility for planning and implementing the process of auditing financial statements and expressing neutral technical opinion through the analytical procedures of the auditor, whose responsibility is to obtain appropriate and reliable audit evidence that helps the auditor to form a general conclusion about whether The financial statements were consistent with the auditor's understanding of the entity. The relative importance contributes to defining the important accounts that help to set priorities for the auditor to set the necessary analytical procedures for these accounts. One of the most important co

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Publication Date
Wed Dec 07 2011
Journal Name
Journal Of Planner And Development
activating the role of the private sector in housting finance
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Housing finance is considered to be an important and basic element in housing market, so it’s very important to aid individuals and particular institutions to built or buy new housing units.Inadequate finance system for housing is capable of supporting families to fulfill their needs and helping them to buy and built houses represented a big gap between the need to housing units and available stock. The most important finance institutions in Iraq nowa days are the Real Estate Bank and Housing Fund.Althoughthe role played byeach ofthese institutions, but thattheir roleis stilllimited in thehousing financeat the level ofindividuals orinstitutions. the adoption of the real estate Bank and housing fund to the amount allocated by th

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Green Productivity to Success the industrial organizations Applied Study in Midland Refineries Company – Al Daura Refinery
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      The Green Productivity topic is considered as one of  the more conceptual novelty in the field of Production and Operations Management, and one of the least topics addressed in the literature competent, Green Productivity (GP) is a strategy for enhancing a business's Productivity and environmental performance at the same time, for overall socio - economic development, It is  the application of appropriate techniques , technologies , and management systems to produce environmentally compatible goods and services. the research aimed to find the contribution of this concept for success the industrial Organizations.

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