The subject of disclosure, transparency and corporate governance taking globally significant attention recently, especially after the collapse of many large companies because the level of disclosure and transparency is an important measure of the effectiveness and reliability of the system of governance in the companies, the equity in the provision of correct information and clear and complete in a timely manner to all stakeholders in the life of the company with whom in relation strengthen the confidence the company's management systems and automatic guide the staff and the decision-making.
The research aims to shed light on the concept of corporate governance, and the reasons and motives of the spread of this concept in recent years in many countries of the world and the efforts of international, regional and local levels to identify with this concept and how it applied to the ground and know the level of disclosure and transparency to be achieved in light of corporate governance and the relevance of disclosure and transparency reports in accordance with international accounting standards and local rules. With the research and discuss the role of the comptroller in the disclosure and transparency, as one of the main foundations for the concept.
To achieve the research's aim , divided into four chapters, devoted its first chapter, the methodology, in the second quarter was devoted to the conceptual framework for corporate governance and its importance and its objectives, principles and financial reporting and corporate governance and its relation to disclosure and transparency and the role and responsibility of the comptroller and the procedures for confirmation of the relevance and adequacy of disclosure and healing in the Corporate Governance The third chapter was devoted to the analytical study of the role of the comptroller in the promotion of transparency and disclosure in the financial statements under the governance of a number of Iraqi companies, and reports of auditors on these companies, and analyze the results of the questionnaire form, and compared with the analytical study of the reports of auditors and financial statements of companies and evaluate the study sample the appropriateness and adequacy of disclosure Chapter IV specified to the conclusions and recommendations.
The organizations and institutions of the developed countries have given attention to the subject of the knowledge economy by using advanced technology in the function of tax examination because of the important and effective role in ensuring the accuracy of the tax accounting process procedures, But the General Commission of taxes is still using traditional methods in the field of tax examination which affects the performance of its work. This research aims to explain the level of effect on introducing advanced methods of Economics and knowledge represented by advanced communication technology in the field of practicing tax examination function in the General Commission of taxes, A questionnaire has been used as a mea
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Financial Reporting Quality (FRQ) is one of the important topics in the financial management, it has the impact on the users decisions, it also effect on many other variables i.e dividend, therefore. This paper aims to provide a diameter of Financial Reporting Quality (FRQ) level for the companies listed on the Iraqi Stock Exchange. It also tries to show the FRQ effects on the dividend policy. The study sample was 13 listed companies in the Iraqi Stock Exchange for the period from 2007 to 2011. Kothari et al. 2005 model has been used to measure the FRQ, on the other hand the common stock share of the dividend was used to measure the dividend.
Many conclusions have been driven by the research
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The investment decision, a critical decision for each investor as it involves risks and uncertain returns, so investors should avoid cases of uncertainty associated with the final decisions they are involved, and the problem of research in individual differences and differences in the behavior of individual investors and reflect the impact of this investment decision in the Iraqi market for securities. Therefore, the research aims to understand and analyze the impact of determinants of investor behavior as an independent variable in investment decision-making as a dependent variable in the Iraqi market for securities, and the research started from two main hypotheses to explore the influence and correlation between research varia
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Abstract
The research aims to shed light on the extent to which the practices of performance management in achieving organizational excellence in one of the formations and the Ministry of Finance (GCT). The importance of the selection of these organizations is that they occupies a large and exceptional importance in the national economy through income redistribution add it to cover a large part of the state budget revenues, these organizations possess functionally diverse cadre of them pregnant initial certification and other senior and he fairly stable To meet this target, and on the basis of the data search exploratory researcher built model hypothesis for the search included variable impressionist and
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SAIs has a pivotal role in enhancing public sector performance through its quest to achieve the greatest possible efficiency and effectiveness in its, so it has to adopt applied framework for abilities building, the research aims to shed light on the role of SAIs and the nature of their work, and the definition for its abilities building, and to prepare a proposal for abilities building applied to work with the SAI in the Republic of Iraq (of the Federal Board of Supreme Audit ),the Researchers reached conclusions, namely: abilities building is the outcome of the interaction between the reality of all of the employees of the SAI and the institution itself and the environment and the specific requirements of the de
... Show Moreيهدف البحث إلى قياس تاثير راس المال المودع للمستثمرين غير العراقيين والمستثمر في أسهم شركات المدرجة في سوق العراق للأوراق المالية في القيمة السوقية لتلك الشركات
Internal control is system,defined and implemented under its responsibility , which aims to ensure that; laws and regulations are complied with; the instructions and directional guidelines fixed by Executive Management or the Management Borad are applied; the company internal processes are functioning correctlly , particularly those implicating the security of its assets; Financial Information is reliable; and generally contributes to the control over its activities , to the efficiency of its operation and to the efficient utilisation of its Resources. By helping to anticipate and control the risks involved in not meeting the objectives the company has set for itself, the internal control system plays akey role in conducting & monito
... Show MoreThe main function of the auditing process is to get a financial report provide information about the activities of the economic entities. The financial report's information is intended to be useful in making decisions and planning for entities future. Such information became more effective and efficient if the auditors process analytical auditing procedures, by using those financial analysis tools, which mean more detailed indicators.
The objectives of this research are to investigate auditor's use of analytical procedures in Oman and identify the main objectives for using these procedures. A questionnaire was used to gather the data for the study. A sample of 65 auditors and the response rate was 80% (52).
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... Show MoreThe research aims to achieve a set of objectives, the most important of which is to educate the management of companies operating in the private sector about the advantages and risks of using creative accounting practices, as on the one hand they serve the interests of the company and improve its image, and on the other hand it exposes it to the risks of non-compliance with tax laws and legislation or the risks of default and bankruptcy as a result of exploiting gaps and flexibility in the application Accounting standards, and in line with the objectives and through the research problem that was formulated in the form of a question (Are their creative accounting practices that are reflected in the honesty and fairness of financia
... Show MoreThe research studies the main variables for the concept of sharing in knowledge in one of the most important control agencies in Iraq, which is (The Federal Board of Supreme Audit). Also, the quality of the controlling businesses by the Board in light of the major challenges that facing the fight against signs of cheating and administrative and financial corruption for offices submitted to controlled and auditing, with the increasing and intensification of these appearances. In order to enable the Board to cope with this situation, has to be thinking hard about how to achieve excellence, progress and development to face these situations, through the application of sharing in knowledge for the financial controller, and then achiev
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