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The Effect of Using an Accounting Information System Based on Artificial Intelligence in Detecting Earnings Management to Enhance the Sustainability of Economic Units
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This research aims to clarify the importance of an accounting information system that uses artificial intelligence to detect earnings manipulation. The research problem stems from the widespread manipulation of earning in economic entities, especially at the local level, exacerbated by the high financial and administrative corruption rates in Iraq due to fraudulent accounting practices. Since earning manipulation involves intentional fraudulent acts, it is necessary to implement preventive measures to detect and deter such practices. The main hypothesis of the research assumes that an accounting information system based on artificial intelligence cannot effectively detect the manipulation of profits in Iraqi economic entities. The researchers have reached several conclusions, the most prominent of which is that applying accounting information systems based on artificial intelligence in the accounting world is an inevitable trend that will bring about significant changes and developments in detecting and preventing the manipulation of earning. Using the Beneish model and one of the Data Mining techniques, namely the logistical regression technique, can effectively identify earnings management situations and enhance the functionality of accounting information systems. This includes improving system speed and efficiency, ensuring accurate output, and enhancing system security. Researchers strongly call for using and developing artificial intelligence within accounting information systems, especially the Beneish model. This will make it easier to detect earning manipulation and enhance cybersecurity measures, ultimately protecting the integrity and reliability of the computer system. The authors use the Benish model on a sample of economic units including (5) units and logistic regression on a sample including (5) Iraqi private banks. The result of applying these two methods was that using the Benish model led to one company that practices earnings management. However, when applying the logistic regression technique, there are two ratios, namely cash/total deposits and the creditors/total debts ratio, in which there is earnings management in private Iraqi banks. Accountants should continuously increase their knowledge and experience through training and continuing education to prepare themselves for greater responsibility in achieving the Sustainable Development Goals.

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
An Experimental Study to Demonstrate the Effect of Alumina Nanoparticles and Synthetic Fibers on Oil Well Cement Class G
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    In the drilling and production operations, the effectiveness of cementing jobs is crucial for efficient progress. The compressive strength of oil well cement is a key characteristic that reflects its ability to withstand forceful conditions over time. This study evaluates and improves the compressive strength and thickening time of Iraqi oil well cement class G from Babylon cement factory using two types of additives (Nano Alumina and Synthetic Fiber) to comply with the American Petroleum Institute (API) specifications. The additives were used in different proportions, and a set of samples was prepared under different conditions. Compressive strength and thickening time measurements were taken under different conditions. The amoun

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Use The Cost Leadership Strategy in Throughput Accounting: An Applied Research In Wasit Textile And Knitting Factory
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The aim of this research is to apply Throughput Accounting in improving the cost leadership strategy for the woven fabric department (polyester blended - polyester 150/1) in the Waist Textile and Knitting Factory. The problem of the research is that the research sample laboratory does not apply modern cost management methods represented in Throughput Accounting, as the Iraqi economic units suffer from their inability to compete in the labor market in light of the competitive environment. The Ministry of Interior improved the cost leadership strategy for the product of blended polyester and polyester fabrics 1/150. Through the research, a set of conclusions was reached, the most important of which are:  Improving the cost lea

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Publication Date
Sat Oct 28 2017
Journal Name
The Emirates Journal For Engineering Research (ejer), Issn: 1022-9892
The theory of sustainable integral design: Integration in the sustainability of the Marshes in southern Iraq
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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The role of the Islamic Development Bank Group on Economic Capacity Building
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This paper reflects the evidence of the Islamic Development Bank's role in building human and institutional capacities in Member States and assisting governments in achieving economic development. The Bank's activities in the area of ​​capacity development are an important part in following up the economic developments, And help governments to build and formulate effective policies and institutions to implement more effective macro policies leading to better economic outcomes. It is therefore helpful to help Member States increase their resources, modernize their banking systems, establish effective legal frameworks and improve Reports on macroeconomic and financial statistics. The Bank has faced many challenges and risks tha

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Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The effect of strategic decisions for operations management in performance excellence organizational.
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This research focused on clarifying the relationship strategic decisions for operations management & performance excellence organizational, The research emerges from a problem which explained by many application questions. Special questionnaire has been prepared for this purpose distributed (72) to sample of  management levels (Top, middle) in the General company for mining industries and aquatic Insullation & the General company of batteries industry, The research has tried to test a number hypotheses related to the relation and regression among the variables of the research, and the differences among the <

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Publication Date
Tue Dec 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Electronic Payment System and its impact on the efficiency of the performance of banking: An applied research on a sample of banking sector in Iraq
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The electronic payment systems are considered the most important infrastructure for the work of banks, particularly after a steady and remarkable development in information and communication technology, Which created the reality of the work of the infrastructure for these systems and these systems also become one of the most important components of infrastructure for the work of banks, cause it is one of the most important channels through which the transfer of cash, financial instruments between financial institutions in general and banking in particular.

     In order to achieve the objectives of the research, the most important to identify the concept of electronic payment systems, and its divisions, and th

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Influence of Emotional Intelligence in promoting the Empowerment of Employees
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The subject of the research seeks to indicate the level of influence of emotional intelligence in the empowerment of workers in the Ministry of Industry and Minerals General Company for Food Products. The research problem is illustrated by knowing all of the following:

  • The level of the relationship between emotional intelligence in promoting the empowerment of employees of the Ministry of Industry and Minerals.
  • The impact of emotional intelligence on the empowerment of workers in the ministry.
  • Recognize the interest of the management of the Ministry of Industry and Minerals in emotional intelligence and the

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the forensic accounting philosophy in the transparency and quality of financial statements: : An applied study on a sample of workers at the Trade bank of Iraq and the Gulf Commercial Bank in Babylon
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This research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri

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Publication Date
Wed Oct 11 2023
Journal Name
Journal Of Educational And Psychological Researches
Designing Educational Software Based on Web Quests and Its Effectiveness in Developing Information Search Skills among Students of the Department of Educational and Psychological Sciences
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The aim of the research is to design educational software based on Web Quests and to measure its effectiveness in developing information search skills of students at the Department of Educational and Psychological Sciences. The research is experimental in nature using pre-post measurement. The research sample consisted of (91) male and female students from the second grade in the Department of Educational and Psychological Sciences, they were divided into two equal groups; the experimental group consisted of (47) students who adopted the educational software as a studying method, and the control group consisted of (44) students who follow the traditional method. The researchers prepared a list of skills for searching information and they

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation the Emotional Intelligence of Administrative and Audit leaderships in the Federal Board of Supreme Audit to achieve audit Effectiveness
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The Psychologists have noticed, not long ago, that the man’s success and happiness in life do not only depend on his degree and education, which express on his mental intelligence but also they need another kind of intelligence called emotional intelligence. The research aims at identifying the emotional intelligence level of the top and administrative leaderships in the Federal Board of Supreme Audit by evaluating their emotional intelligence when the administrative and audit leaderships face emotional interactions by dealing with administrative and audit stuffs in the Board. The research problem is focused on the following question “Is the emotional intelligence of the top and administrative leaderships in the Fede

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