Journal of Accounting and Financial Studies ( JAFS )
type: channel
description: A scientific journal issued by Post Graduate Institute for Accounting and Financial Studies – University of Baghdad. Date of the first issue, issued in (2006). The journal publishes one volume per year, containing four issues. The journal applies a double-blind peer review process in the evaluation of scientific submissions. All journal issues are available to readers under an open access license.
publisher: Post Graduate Institute for Accounting and Financial Studies – University of Baghdad
language: en
publication name: Journal of Accounting and Financial Studies ( JAFS )
issn: 1818-9431
copyright: The copyright is transferred to the journal when the researcher is notified of the acceptance of his research submitted for publication in the journal.
items: Green Costs for Hybrid Artificial Intelligence to Achieving Environmental Sustainability
items: The impact of claims management automation on enhancing the efficiency of insurance operations
items: Digital Banking Capabilities and Their Impact on Smart Financial Management
items: The Impact of Applying Forensic Accounting Methods in Reducing Tax Fraud
items: The Role of Management Accounting in Mitigating the Risk of Artificial Intelligence
items: Prediction of Wheat Yield in Baghdad Governorate Using Intelligence Support Vector Machine Algorithm
items: Financial and Accounting Analysis of the S&P ESG Sustainable Investment Index in the Saudi Stock Market For the period 2014-2023
items: Financial Performance of Palestinian Islamic Banks (2016–2024): An Empirical Analysis of Profitability, Liquidity, and Efficiency
items: The Impact of Insurance Information Systems on Achieving Strategic Renewal
items: The Impact of Financing Structure on the Commercial Banks' Liquidity: An Analytical Study of a Sample of Banks Listed on the Iraq Stock Exchange
items: The Impact of Social Dimension Disclosure of Sustainability on the Value Relevance of Accounting Information: Corporate Governance as a Moderating Variable
items: Adopting Dialectical Leadership Behavior on improving Transformational Entrepreneurship Analytical Research at the Ministry of Foreign Affairs
items: The role of artificial intelligence applications and their impact on improving the quality of external auditing
items: The Reflection of the evaluation of Internal Control System according to the ERM framework on Business Risks
items: The impact of financial distress on delaying the issuance of financial statements of banks listed in the regular market of the Iraq Stock Exchange
items: Aproposed framework for developing the accounting system for non-profit organizations in the Iriq environment in accordance with selected international accounting standards
items: The impact of adopting the two international valuation standards (400&410) IVS in accounting on real estate rental operations and its impact on the outcome of the activity
items: THE ROLE OF THE DIRECTORATE OF AUDIT AND INTERNAL CONTROL IN ADAPTING THE WORLD BANK’S INNOVATIVE APPROACHES WITHIN DECENTRALIZED UNITS TO REDUCE CORRUPTION CASES
items: Proposed audit program for electronic payment cards in Islamic banks
items: The impact of implementing continuous improvement techniques and intelligent transport systems on enhancing the performance of road transport companies
items: The role of environmental management accounting in evaluating environmental efficiency from an economic point of view
items: Sustainable Industry According to the Sustainability Accounting Standard (Oil and Gas - Exploration and Production) Indicators of Gas Emissions and Greenhouse Gas and its Impact on Product Costs
items: External Audit and its Role in Contributing to Achieving Sustainable Development Goals in Public Sector Financial Institutions (Applied Research)
items: The role of the external auditor to detect fraud in the trust accounts in accordance with international auditing standards and local evidence
items: The role of agile internal audit using the updated COBIT framework in the quality of financial performance of Iraqi private banks
items: The possibility of benefiting from the Chinese experience to enhance the production structure in the Iraqi economy
items: Reducing costs by using clean energy under the seventh sustainable development goal (SDG7)
items: The effectiveness of joint operating contracts and their impact on the resources available to the facility
items: The Impact of Risk Disclosure According to IFRS7 on the Continuity of Iraqi Banks Listed on the Iraq Stock Exchange
items: Effect Of Knowledge Hiding Behavior on Employees' Passion: Field Study in a Sample of Electronic Payment Companies

Green Costs for Hybrid Artificial Intelligence to Achieving Environmental Sustainability
type: item
description: This research aims to develop a scientific framework for estimating green costs in industrial companies using hybrid artificial intelligence techniques. This framework seeks to enhance the accuracy of cost measurement and improve performance and decision-making, thereby achieving environmental sustainability. This is particularly relevant given the weakness in identifying and measuring indirect costs related to emissions, pollution, and resource consumption. These costs are often estimated and inaccurate within cost accounting systems. Therefore, this research proposes integrating hybrid artificial intelligence tools into environmental and production data analysis processes. This integration allows for the estimation of green costs at the activity and operational process levels. The research employs an analytical and applied methodology, developing a statistical model that utilizes machine learning algorithms and multi-layered neural networks to estimate green costs in the industrial environment. The results demonstrate that relying on hybrid artificial intelligence significantly improves the accuracy of cost estimation compared to traditional methods. Furthermore, it enhances management's ability to assess the environmental impact of its operational activities and make more sustainable investment decisions. The results also indicate that Integrating hybrid artificial intelligence into cost accounting systems represents a strategic step towards achieving environmental sustainability, reducing resource waste, and balancing economic efficiency with environmental responsibility.
subject: Paper research
  topic: section
subject: Green costs
  topic: keywords
subject: hybrid artificial intelligence
  topic: keywords
subject: environmental sustainability
  topic: keywords
creator: Lect. Dr. Zahraa Falah Jali
creator: Assist. Prof. Dr. Wissam aziz shnawa
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 512
ending page: 524

The impact of claims management automation on enhancing the efficiency of insurance operations
type: item
description: This research aimed to study the impact of claims management automation on enhancing the efficiency of insurance operations, focusing on the National Insurance Company as a case study. The research's significance stems from the increasing role of digital transformation in improving institutional performance and the quality of insurance services, particularly in light of growing competition in the insurance market. The research employed a descriptive-analytical approach and an applied methodology. Data was collected through a questionnaire administered to company employees working in the claims and supporting technology departments, in addition to utilizing secondary data from company reports and the Iraqi Insurance Bureau. The hypotheses were tested using appropriate statistical methods (correlation and regression) with the SPSS v.26 and AMOS v.26 statistical software programs to measure the relationship and impact between the dimensions of claims management automation (processing speed, information accuracy, cost reduction, digital integration, security, and transparency) and the efficiency of insurance operations (operational effectiveness, customer satisfaction, service quality, speed of completion, and dispute reduction). The expected results indicate that implementing automation in claims management significantly contributes to improving the efficiency of insurance operations by enhancing processing speed, increasing procedural accuracy, and reducing operational costs. The research recommends expanding the use of automation technologies and integrating them with other digital systems to ensure improved service quality and customer satisfaction.
subject: Paper research
  topic: section
subject: Automation
  topic: keywords
subject: Insurance Claims Management
  topic: keywords
subject: Insurance Process Optimization
  topic: keywords
subject: Digital Insurance
  topic: keywords
subject: Customer Satisfaction
  topic: keywords
subject: Service Quality
  topic: keywords
creator: Lect. Noor Ali Salman
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 498
ending page: 511

Digital Banking Capabilities and Their Impact on Smart Financial Management
type: item
description: This study aims to analyze the impact of digital banking capabilities on enhancing smart financial management in Iraqi commercial banks, within the context of digital transformation challenges in the local banking environment The study adopts a descriptive-analytical approach, based on data collected from a sample of 40 employees working in three Iraqi private banks using a structured questionnaire. The findings indicate a significant positive impact of digital banking capabilities on smart financial management, as these capabilities contribute to improving financial decision-making quality, enhancing financial performance efficiency, and fostering financial innovation within banks The results also show that smart risk management and digital infrastructure development are among the most influential dimensions. The study provides an applied framework that highlights the role of digital capabilities in supporting the transition toward smart financial management in Iraqi banks.
subject: Paper research
  topic: section
subject: Smart Financial Management
  topic: keywords
subject: Banking Digital Capabilities
  topic: keywords
subject: Digital Transformation
  topic: keywords
subject: Digital Infrastructure
  topic: keywords
subject: Intelligent Risk Management
  topic: keywords
creator: Lect. Balsam Hussain Raheef
creator: Lect. Dr. Lawhedh Khaleel Ibrahim
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 486
ending page: 497

The Impact of Applying Forensic Accounting Methods in Reducing Tax Fraud
type: item
description: The objective of the research was to identify the relationship and impact between the research variables, represented by forensic accounting techniques as an independent variable with dimensions (specialized examination and auditing, digital evidence, legal skills, judicial reports) and tax fraud as a dependent variable. The research population was the General Tax Authority, including individuals and companies obligated to tax accounting. A sample of (110) was taken, and a questionnaire was distributed as a research tool. It was analyzed using the statistical program (SPSS V.27) to describe and diagnose the personal information of the respondents. Confirmatory factor analysis and hypothesis testing related to correlation and impact were conducted using the statistical program (AMOS V.24). A set of results was reached, the most prominent of which are: Direct Impact Relationship: There is a statistically significant impact relationship of the forensic accounting variable on the variable of reducing tax fraud → this is the core and most important result of the study. Impact Relationship of Forensic Accounting Dimensions: All dimensions have a statistically significant impact on reducing tax fraud → this clarifies that the impact is not only general but rooted in each dimension. The research recommended the necessity of developing the legislative and organizational structure that allows for the broader application of forensic accounting, with attention to qualifying tax personnel through specialized training programs, as well as enhancing cooperation between regulatory bodies and the General Tax Authority to reduce opportunities for tax fraud to occur.
subject: Paper research
  topic: section
subject: Forensic accounting
  topic: keywords
subject: tax fraud
  topic: keywords
subject: forensic auditing
  topic: keywords
subject: tax inspection
  topic: keywords
subject: legal skills
  topic: keywords
creator: Lect. Suhad Jiad Matarud
creator: Assist. Lect. Huda Hadib Abbas
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 466
ending page: 485

The Role of Management Accounting in Mitigating the Risk of Artificial Intelligence
type: item
description: The purpose of this study is to examine the role of management accounting in mitigating the risk of artificial intelligence (AI). A questionnaire is used to collect data from four categories of respondents: management accountant, chief executive officer, chief financial officer and internal auditor. The sample of this study is those four categorize in Iraqi industry and service companies as 144 questionnaires equally distributed to avoid any bias in the results. All 144 questionnaires were returned and analysed using regression analysis tests in the Statistical Package for the Social Sciences (SPSS) version 22. The finding of the study show that the management accounting has significant positive effect on mitigating the risk of AI from the perspective of all four categories of respondents. Moreover, among the four categories of respondents, chief executive officer shows more positive perspective toward using management accounting information and practices in mitigating the risk of AI. In addition, the finding of the study indicate that the management accounting is more effective in mitigating the risk of AI in the large companies that audited by big 4 audit economic entity s while the small companies that audited by the big four auditing economic entity s are focusing on companies of management accountant.
subject: Paper research
  topic: section
subject: Management Accounting
  topic: keywords
subject: Artificial Intelligence
  topic: keywords
subject: Management accounting Information
  topic: keywords
subject: Management Accounting practices
  topic: keywords
subject: Management Accountant Competencies
  topic: keywords
creator: Dunya Jalil Jaafar ALMusawi
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 452
ending page: 465

Prediction of Wheat Yield in Baghdad Governorate Using Intelligence Support Vector Machine Algorithm
type: item
description: This research aimed to analyze the effect of economic, social, technical, administrative, and climatic factors on the prediction of productivity for wheat during the 2023-2024 growing season for (100) farmers were randomly surveyed in Baghdad Governorate using an intelligent machine learning algorithm (Support Vector Machine SVM), and its performance was evaluated using R2 and RMSE criteria. Results showed that the relative importance of the hail and educational level variables (HAIL and EDU) reached 43.20% and 39.70%, respectively. Therefore, we conclude that these two variables accounted for a combined percentage exceeding 80%, thus achieving the first and second ranks and demonstrating statistical significance (Sig.) at a significance level of )P < 0.01), This indicates that they were the most influential factors on the dependent variable (PRODUC) Among the other independent variables. We concluded that the SVM model had acceptable fit of Goodness, reliability, and good prediction accuracy, as the results of the performance evaluation criteria represented by (R2, RMSE) reached approximately (0.66, 23.89 kg/dunum), so research hypothesis was proven. The research recommends the necessity of resorting to the use of the SVM machine learning algorithm in predicting the productivity of other crops for different agricultural sites.
subject: Paper research
  topic: section
subject: Artificial Intelligence
  topic: keywords
subject: Machine Learning
  topic: keywords
subject: SVM
  topic: keywords
subject: Hail
  topic: keywords
subject: Risk Management
  topic: keywords
creator: Marwah Farooq Faeq
creator: Prof. Dr. Eskander Hussein Ali
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 441
ending page: 451

Financial and Accounting Analysis of the S&P ESG Sustainable Investment Index in the Saudi Stock Market For the period 2014-2023
type: item
description: The aim of the research is to explore the financial and accounting impact of sustainable investment practices on the performance of companies, through the comparative financial and accounting analysis of the S&P ESG Sustainable Investment Index with the Saudi TASI General Market Index, in addition to analyzing the behavior and trend of the two indicators, to monitor the reality of the sustainable investment approach in the Saudi environment, as well as evaluating the relationship between sustainable investment practices (ESG) and generating excess returns (outperforming the general market index), for the period (2014-2023), and it was concluded that companies that adopt sustainable investment practices achieve better financial performance in the long term, even in light of short-term economic fluctuations, which highlights the importance of sustainability as a factor influencing the performance of companies in the long term, which emphasizes the importance of integrating environmental, social and governance factors into investment strategies.
subject: Paper research
  topic: section
subject: Environmental, Social, and Governance (ESG) factors
  topic: keywords
subject: sustainable investing
  topic: keywords
subject: financial analysis
  topic: keywords
subject: accounting analysis
  topic: keywords
creator: Lect. Nawar Kanaan Al-Dabbagh
creator: Lect. Omar Zuhair Ezz El Din
creator: Prof. Dr. Bashar Ahmed Al-Iraqi
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 429
ending page: 440

Financial Performance of Palestinian Islamic Banks (2016–2024): An Empirical Analysis of Profitability, Liquidity, and Efficiency
type: item
description: This study presents a comprehensive longitudinal evaluation of the financial performance of Palestinian Islamic banks over the period 2016–2024, focusing on three pivotal dimensions: profitability, liquidity, and operational efficiency. Through rigorous ratio analysis of published annual reports, we examine key indicators—Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Financing-to-Deposit Ratio (FDR), Liquidity Coverage Ratio (LCR), Cost-to-Income Ratio (CIR), and Asset Utilization Ratio (AUR). Our findings unveil pronounced volatility in profitability: ROA contracted from 0.99 percent to –0.16 percent and ROE receded from 6.85 percent to –1.7 percent by 2024, under the compounded pressures of the COVID-19 pandemic and enduring geopolitical instability. In contrast, liquidity profiles remained robust—FDR held steady at 75 percent and LCR near 40 percent—reflecting effective Shariah-compliant funding strategies. Simultaneously, operational efficiency improved markedly: CIR declined from 41.1 percent to 31.2 percent, while AUR rose from 6.8 percent to 8.4 percent, driven by targeted digitalization initiatives and cost-optimization measures. These results underscore the sector’s resilience and adaptability, and inform strategic imperatives for enhancing liquidity instruments, fostering financial innovation, and accelerating digital banking adoption within evolving regulatory frameworks.
subject: Paper research
  topic: section
subject: Islamic Banking
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: Profitability
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Operational Efficiency
  topic: keywords
creator: Murad Ayesh Ali Obaid
creator: Abdulmajid Obaid Hasan Saleh
creator: Fahd Mohammed Obad AL-Shaghdari
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 411
ending page: 428

The Impact of Insurance Information Systems on Achieving Strategic Renewal
type: item
description: The research aims to measure and analyze the correlation and impact relationship between the independent variable—insurance information systems—through its dimensions (physical resources, human resources, databases, and software), and the dependent variable—strategic renewal—through its dimensions (context, content, and process). The study was applied to the Iraqi General Insurance Company and the National Insurance Company. It also seeks to determine the priority ranking of these dimensions and variables. Based on a preliminary exploratory study and personal interviews with officials from both companies, the research problem was defined as a lack of awareness among managers and employees of the benefits derived from the dimensions of information systems. A hypothetical research framework was designed, and both main and sub-hypotheses were formulated. The study adopted the descriptive-analytical methodology. Accordingly, a questionnaire was developed as the primary tool for collecting data from a random sample of employees in the two companies, with a total sample size of 258 respondents. In addition, the study relied on financial statements, statistics, and annual reports of the companies (2018–2022) to analyze data and interpret the extracted results using financial performance evaluation indicators. The statistical programs SPSS V.28, SmartPLS 4, and AMOS V.26 were used to calculate the weighted mean, standard deviation, coefficient of variation, Pearson correlation coefficient, and both simple and multiple linear regression. Furthermore, gap analysis techniques were employed, including Pareto charts and cause-and-effect diagrams. The research arrived at several findings, most notably the existence of a significant correlation and impact of information systems on achieving strategic renewal in both companies. It also found statistically significant differences in the responses of the sample regarding the questionnaire variables between the two companies, while no…
subject: Paper research
  topic: section
subject: Information Systems
  topic: keywords
subject: Strategic Renewal
  topic: keywords
creator: Abeer Thaier Kareem
creator: Assistant. Prof. Dr. Kholoud Assistant. Prof. Dr. Kholoud
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 383
ending page: 410

The Impact of Financing Structure on the Commercial Banks' Liquidity: An Analytical Study of a Sample of Banks Listed on the Iraq Stock Exchange
type: item
description: This study seeks to analyze the impact of financing structure components on the liquidity of commercial banks in Iraq by using annual financial data for a sample of 15 commercial banks listed on the Iraq Stock Exchange during the period 2010-2022. To achieve the study objective, financing structure indicators for indebtedness were selected, represented by the ratio of total debt to owned capital and the ratio of total debt to assets. The indicators for equity were represented by the ratio of owned capital to total assets and the ratio of owned capital to total deposits, and the impact of these indicators combined on the current liquidity index as a representor for bank liquidity. The results were estimated according to Panel Data with its three models: Pooled, Fixed, and Random. The study concluded, according to the results of the FEM model (the model with the highest coefficient of determination), that the financing structure in the commercial banks in the study sample and during the period under investigation depends on the variable of the ratio of owned capital to total assets being the most influential variable in the variable of bank liquidity compared to the rest of the sources of the financing structure.
subject: Paper research
  topic: section
subject: Financing structure
  topic: keywords
subject: financial performance
  topic: keywords
subject: panel data
  topic: keywords
subject: bank liquidity
  topic: keywords
creator: Alaa Mohammed Shather
creator: Prof. Dr. Hussein Jawad Kadhum
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 362
ending page: 382

The Impact of Social Dimension Disclosure of Sustainability on the Value Relevance of Accounting Information: Corporate Governance as a Moderating Variable
type: item
description: This study aims to analyze the impact of sustainability disclosure on the value relevance of accounting information in Iraqi banks listed on the Iraq Stock Exchange, with a particular focus on the moderating role of corporate governance mechanisms. The sample comprises 19 banks observed over the period 2014–2022. Sustainability disclosure is measured using two quantitative indicators: expenditure on training programs and the number of training sessions provided to employees. The value relevance of accounting information is assessed through the Ohlson model. Corporate governance mechanisms are represented by four structural indicators of the board: board size, ownership concentration, female representation, and the proportion of independent directors. The findings reveal that the number of training sessions exerts a positive indirect effect when interacting with all governance mechanisms, highlighting the significance of regular training within an effective governance structure. In contrast, training expenditure shows a limited effect, being associated only with female representation. The study recommends issuing a unified Iraqi accounting standard for sustainability disclosure, incorporating a clear definition of its environmental, social, economic, and governance dimensions.
subject: Paper research
  topic: section
subject: Value Relevance of Accounting Information
  topic: keywords
subject: Corporate Governance
  topic: keywords
subject: , Sustainability
  topic: keywords
subject: Social Dimension
  topic: keywords
creator: Zainab Yahia Askar
creator: Hakeem Hammood Flayyih
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 345
ending page: 361

Adopting Dialectical Leadership Behavior on improving Transformational Entrepreneurship Analytical Research at the Ministry of Foreign Affairs
type: item
description: The current research aims to understand ability of Iraqi Ministry of Foreign Affairs to adopt Dialectical Leadership Behavior across its dimensions (Timely Adaptation, Individual Guidance, Balancing Kindness and Strictness, Balancing Contradictions, Enhancing Coordination, and Comprehensive Management) to improve Transformational Entrepreneurship across its dimensions (Quality of Human Capital, Embracing Risk and Seizing Opportunities, and Assessing Changing Situation). Given that transformational Entrepreneurial ship is a greater societal demand that increases well-being of Iraqi society, and ministry’s unique ability to coordinate ambitions and goals with relationships it can achieve, which brings it greater returns and benefits, descriptive-analytical approach, based on a quantitative and qualitative perspective, covers the requirements for a comprehensive understanding of a variables under study. It relied on a survey of opinions from a sample of (110) job titles (First Secretary, Second Secretary, Third Secretary), as they are most likely to understand a dialectical behavior of their leadership. Furthermore, they are middle-level leaders who alternate between working between a ministry's headquarters and Iraqi embassies as employees in the diplomatic corps, they represent (94.5%) of the community, which numbers (154) individuals, The survey was conducted on basis of a questionnaire. Prepared from solid foreign standards, the opinions of experts and evaluators from various Iraqi and Arab universities were added. A statistical package (SPSS V.28) was adopted, after adopting a number of important statistical tests employed to verify the main hypothesis in calculating: Mean, Standard Deviation, relative Importance, and Coefficient of Variation, research then resorted to multiple linear regression tests to determine most prominent practical outcome of Ministry of Foreign Affairs' direct adoption of Dialectical Leadership to improve its transformational Entrepreneurs…
subject: Paper research
  topic: section
subject: Dialectical Leadership
  topic: keywords
subject: Transformational Entrepreneurship
  topic: keywords
subject: Comprehensive Management
  topic: keywords
subject: Quality of Human Capital
  topic: keywords
subject: Ministry of Foreign Affairs
  topic: keywords
creator: Saif Ali Kamil
creator: Prof. Dr. Nisreen Jasim Mohammed
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 323
ending page: 344

The role of artificial intelligence applications and their impact on improving the quality of external auditing
type: item
description: The research aims to identify the role of artificial intelligence techniques in improving the quality of external auditing in the Federal Board of Financial Supervision as a result of the development in the external auditing profession witnessed by the Iraqi environment. To achieve the research objective, a questionnaire consisting of (13) questions was designed and distributed to the research sample (91) samples. The research reached conclusions, the most important of which was that the application of artificial intelligence dimensions has a significant impact on improving the quality of external auditing. The most important recommendations are the need for the Federal Board of Financial Supervision to pay attention to artificial intelligence techniques to analyze financial data.
subject: Paper research
  topic: section
subject: artificial intelligence techniques
  topic: keywords
subject: quality of external audit
  topic: keywords
creator: Lect. Qais Makki Kahlf
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 311
ending page: 322

The Reflection of the evaluation of Internal Control System according to the ERM framework on Business Risks
type: item
description: This research aims to analyze the impact of evaluating of the internal control system on business risks at a ready-made clothing factory in governorate of holy Najaf. The research adopts a descriptive - analytical approach to measure the system’s effectiveness in detecting and mitigating business risks (strategic, operational, financial, and compliance-related). Field research tools , such as questionnaires and interviews , were used to collect data from the factory’s employees , one of the findings that the updated ERM 2017 framework features a proactive mechanism designed to achieve the economic unit’s strategic objectives by focusing on preventing risks before they occur and establishing effective mitigation measures , the researchers recommend that internal and external regulatory bodies adopt risk management concepts and implement the updated ERM 2017 in the ready-made clothing factory to address risks and crises , these concepts have proven effective in overcoming risks and challenges faced by many global companies .
subject: Paper research
  topic: section
subject: Internal Control System
  topic: keywords
subject: Enterprise Risk Management
  topic: keywords
subject: Internal Control Framework
  topic: keywords
subject: Business Risks
  topic: keywords
creator: Karrar Jawad Kadhim
creator: Assistant. Prof. Dr. Ali Mohammed Thijeel Al-Mamouri
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 289
ending page: 310

The impact of financial distress on delaying the issuance of financial statements of banks listed in the regular market of the Iraq Stock Exchange
type: item
description: Market of the Iraqi Stock Exchange are affected by the problem of delay in issuing financial reports by those banks. The research took banks in the regular market within the Iraqi Stock Exchange as a sample, which amounted to 20 banks. The research used two types of models, represented by the Kida model and the Sherrod model, to reveal the financial distress of banks. The survey was used to reveal the delay in issuing financial reports. The results showed that there is a weak direct relationship of 10% between financial distress and delay in issuing financial reports according to the Kida model. There was no clear relationship between financial distress and delay in issuing financial reports according to the Sherrod model. As a result of the weakness of the relationship obtained according to the two models, it can be said that there is no clear relationship between the two variables.
subject: Paper research
  topic: section
subject: Financial distress
  topic: keywords
subject: delay in issuing financial reports
  topic: keywords
creator: Yahya Raed Salman Al-Salhi
creator: Wafiyah Jawad Ahmed
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 244
ending page: 260

Aproposed framework for developing the accounting system for non-profit organizations in the Iriq environment in accordance with selected international accounting standards
type: item
description: The research aims to identify non-profit organizations and international efforts to issue accounting standards for these organizations, as well as the accounting standards and international financial reporting standards relevant to their activities. It also aims to develop a proposed accounting system that takes these standards into account and applies it to the research sample. Non-profit organizations play an important role in society, providing activities in various fields (charitable, social, cultural, and economic), and participating with governments in providing humanitarian and social services. Therefore, professional organizations in some countries, such as the United States, the United Kingdom, Australia, Canada, New Zealand, and East Asian countries, have sought to issue standards regulating financial transactions in line with the specific nature of these organizations' activities, so that financial statements are appropriate, comparable, and fairly disclose the results of their activities. However, in the Iraqi context, there is no accounting system for these organizations. Transactions are recorded and financial statements are prepared according to the Unified Accounting System issued in 2011, even though the system does not include these organizations within its scope. Therefore, the research problem is represented by the following questions: Does the unified accounting system adopted by non-profit organizations provide appropriate and sufficient solutions regarding accounting treatments and financial reporting? Is it possible to develop an accounting system for non-profit organizations in accordance with the accounting standards relevant to non-profit organizations issued by a number of countries around the world, including the United States and the United Kingdom? The research derives its importance from the organization of accounting work in non-profit organizations in the Iraqi environment, in accordance with relevant standards for non-profit organi…
subject: Paper research
  topic: section
subject: The accounting system
  topic: keywords
subject: non-profit organizations (NPO)
  topic: keywords
subject: international accounting standards
  topic: keywords
creator: Yousif Najm Abood
creator: Prof. Dr. Khawla Hussein Hamdan
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 261
ending page: 288

The impact of adopting the two international valuation standards (400&410) IVS in accounting on real estate rental operations and its impact on the outcome of the activity
type: item
description: The research aims to study the impact of adopting the international valuation standards (IVS 400&410) in evaluating real estate rental operations and the reflection of that evaluation on revenues. In order to achieve the research objective, the Diwaniyah Municipality Directorate was chosen to implement the research, and the data obtained by the researcher from the Diwaniyah Municipality Directorate related to rental operations for the years (2019-2022) were relied upon. The owners of real estate offices in the center of Diwaniyah Governorate were consulted to measure the impact of adopting the international valuation standards (IVS400&410) in accounting for rental operations and their reflection on revenues. The researcher conducted an applied study of rental operations evaluations before and after adoption and tested the hypotheses to determine their acceptability. The researcher reached a set of conclusions and recommendations. Among the most prominent conclusions reached is that adopting the revaluation process according to the international valuation standards (IVS 400&410) and relying on the market approach consistent with local laws related to real estate rental operations and consistent with the environment in which the Diwaniyah Municipality Directorate operates led to increase the rental income percentage significantly, which was reflected in the increase in the total revenues of the directorate, and thus changed the result of the directorate's activity for the years of the research sample from (deficit) to (surplus) and enabled the Diwaniyah Municipality Directorate to cover all its needs of (uses) from its achieved revenues and not need to take amounts from the state treasury to cover those needs. One of the most important recommendations reached by the research is the necessity of applying the International Evaluation Standards (IVS) based on market value and market rent (market method), which is one of the three methods included in the international eva…
subject: Paper research
  topic: section
subject: The International Evaluation Standards (400&410) IVS
  topic: keywords
subject: real estate rental operations
  topic: keywords
subject: market rent result
  topic: keywords
creator: Ahmed Hamza Kazem Mahdi Al- Adly
creator: Prof. Dr. Mohamed Abdullah Ibrahim Al-Azzawi
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 222
ending page: 243

THE ROLE OF THE DIRECTORATE OF AUDIT AND INTERNAL CONTROL IN ADAPTING THE WORLD BANK’S INNOVATIVE APPROACHES WITHIN DECENTRALIZED UNITS TO REDUCE CORRUPTION CASES
type: item
description: Directorates or public units with which transferred units are linked must attempt to adapt or adjust methods and tools that have brought about radical changes in their application, especially when the discussion is about important units that make a difference in the lives of citizens, such as agriculture, municipalities, and others. One of the most important obstacles standing in the way of making a difference is the spread of corruption, which has prompted the Directorate of Internal Audit and Control in Nineveh Governorate to seriously consider removing these obstacles The researcher tried to achieve a set of objectives through the research, including (highlighting the World Bank initiative, highlighting corruption and international agreements to eliminate corruption, and highlighting the role of the directorate in implementing the initiative on units with transferred authority).The research was based on an important problem that falls on the Directorate through adapting the World Bank initiative to reduce corruption in the units with transferred authority. The research addressed the hypothesis that stipulated that it is possible to adapt part of that initiative to suit the Iraqi environment. The research reached a set of conclusions and recommendations, perhaps the most important of which is that technology and techniques may be the key to the World Bank initiative and the key to all doors that close corruption in the face of the corrupt, if they are managed properly One of the most important recommendations is that the purpose of establishing internal audit and control directorates in all types of institutions, especially for units with transferred authority and linked to Nineveh Governorate, is to achieve independence leading to reducing the forms of corruption that may occur as a result of the lack of independence in the work of internal audit units.
subject: Paper research
  topic: section
subject: World Bank
  topic: keywords
subject: corruption
  topic: keywords
subject: World Bank initiative
  topic: keywords
subject: Internal Audit and Control Directorate
  topic: keywords
subject: devolved units
  topic: keywords
creator: Nasr Mohammad Edan Almamary
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 206
ending page: 221

Proposed audit program for electronic payment cards in Islamic banks
type: item
description: The recent implementation of electronic payment activity by Islamic banks, especially the issuance of electronic payment cards to bank customers of various types, is considered a new activity for Iraqi Islamic banks. Therefore, the activity is surrounded by many risks in how it is implemented, in addition to compliance with the provisions of Sharia and its principles when issuing and operating these cards and collecting the commissions assigned to their issuance. From this standpoint, the research problem emerged in the importance of the availability of an audit program that takes into account the specificity of Islamic banks and the Sharia standards that regulate their work, as well as the specificity of electronic payment activity. The research aims to provide an audit program for electronic payment activity in Islamic banks that contributes to the effectiveness of the audit process carried out by either the Federal Financial Supervision Bureau or external auditors. The tools were represented by laws, regulations and instructions related to electronic payment. As for the research sample, it was represented by the Islamic Spectrum Bank for Investment and Finance as one of the Iraqi Islamic banks licensed by the Central Bank. The research concluded that there is weakness in the procedures of the Risk Management Department in identifying and evaluating electronic payment risks and the lack of a specialized audit program for electronic payment activity and payment cards at the Federal Financial Supervision Bureau And external auditors.
subject: Paper research
  topic: section
subject: Proposed audit program
  topic: keywords
subject: payment cards
  topic: keywords
subject: Islamic banks
  topic: keywords
subject: Sharia Standard No. (61) amended
  topic: keywords
creator: Husham Abduljabbar Kadhem
creator: Prof. Dr. khawla Hussein Hamdan
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 194
ending page: 205

The impact of implementing continuous improvement techniques and intelligent transport systems on enhancing the performance of road transport companies
type: item
description: This research aims to demonstrate the important role played by continuous improvement technology as a method of strategic cost management and is considered one of the administrative methods by which managers and employees are committed to aspects related to quality, cost and time to eliminate waste and reduce response time to improve quality and customer service, and also to achieve noticeable improvements in the management of garages and parking lots, which leads to improving the driver experience and increasing operational efficiency, as this technology is integrated with intelligent transportation systems as a technology that is compatible with modern technological developments, as it combines advanced technology, data analysis and communication systems that aim to improve the performance of transportation networks, and also works to improve the customer experience by providing live information about trips and traffic, which helps customers make better decisions about travel options and move from one area to another easily and safely because it enables users to track trips and share them with others.
subject: Paper research
  topic: section
subject: Continuous improvement technology
  topic: keywords
subject: Intelligent transportation systems
  topic: keywords
subject: Garages
  topic: keywords
subject: Smart system
  topic: keywords
creator: Zahraa Sabah Katea Al- Fadhli
creator: Assist. Prof. Faiza Ibrahim Mahmood Alghabban
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 181
ending page: 193

The role of environmental management accounting in evaluating environmental efficiency from an economic point of view
type: item
description: The aim of the research is to evaluate eco-efficiency from an economic point of view through the information that are provided by environmental management accounting also aim to show the role of EMA in reducing environmental impacts in Iraqi economic units. The problem of the research is the inability of traditional management accounting to provide information related to evaluating eco-efficiency from an economic point of view. The research sample is the General Company for the Manufacture of Cars and Equipment, Battery Factory, Babylon Plant (1), The sample is one of the economic units that produces industrial products represented by dry batteries that are not sustainable and have a negative impact on the environment in general, In addition to the research sample’s need for information regarding eco-efficiency, the company is currently working as much as possible, on both the economic and environmental aspects at the same time. The research relied on actual data of the records of the economic unit, the research sample, interviews with employees of the research sample, and reports from the National Center for Occupational Health and Safety. A set of conclusions were reached, the most important of which was the necessity of applying environmental management accounting techniques in the economic unit, as it has a role in providing information that helps in evaluating eco-efficiency from an economic perspective. in addition, Applying the concept of eco-efficiency from this perspective will lead to determining the rates of environmental pollution as well as the optimal use of natural resources in the economic unit and preserving the environment in general. There was also an improvement in eco-efficiency in the research sample through the relationship between the monetary value added and the added environmental impact.
subject: Paper research
  topic: section
subject: Environmental Management Accounting
  topic: keywords
subject: Eco-Efficiency
  topic: keywords
subject: Environmental Management Accounting Techniques
  topic: keywords
creator: Ali Hussein Wali
creator: Lect. Dr. Mushtaq Kamil Faraj
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 164
ending page: 180

Sustainable Industry According to the Sustainability Accounting Standard (Oil and Gas - Exploration and Production) Indicators of Gas Emissions and Greenhouse Gas and its Impact on Product Costs
type: item
description: The research aims to clarify the importance of adopting the sustainability accounting standard as a tool for analyzing service and production contracts and its reflection on production costs by analyzing the data of the Central Oil Company according to the standard under study. The research problem revolved around the company's reliance on traditional methods in analyzing service and production costs, which led to an increase in oil production costs and thus led to a decrease in revenues due to the company's reliance on the traditional method in studying the high costs of producing a barrel of oil produced, and the high percentage of its environmental risks in the Central Oil Company and its failure to keep pace with developments in strategic cost management concepts, which negatively affects the calculation of the cost of the barrel. The research presents a hypothesis that the definition of sustainability accounting standards (SASB) in general and the standards of extractive materials (oil and gas - exploration and production) in production and service contracts and determining service and production contracts in the research sample company and analyzing service and production contracts according to sustainability accounting standards and their reflection on the cost of a barrel of oil, as the research problem lies in the high costs of the barrel, which are calculated through capital and operating costs in addition to the profitability fee in the Central Oil Company, on the assumption that the use of sustainability accounting standards The standards of extractive materials and mineral processing (oil and gas - exploration and production)
subject: Paper research
  topic: section
subject: Sustainability Accounting Standard
  topic: keywords
subject: Product Costs
  topic: keywords
subject: Sustainability Report
  topic: keywords
creator: Bassem Ikreez Rashid
creator: Prof. Dr. Sabiha Barzan Farhoud
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 152
ending page: 163

External Audit and its Role in Contributing to Achieving Sustainable Development Goals in Public Sector Financial Institutions (Applied Research)
type: item
description: The importance of sustainable development stems from its importance in preserving resources of various types and nature and preserving the rights of future generations without harming the rights of current generations. The current research aims to define the concept, goals and importance of sustainable development and its causes and the role of the auditor in measuring the extent to which these goals are achieved by relying on a set of tools represented by international auditing standards in the public sector, especially in the planning stage of the audit process, which allows the external auditor to express his professional judgment through the results he reached on the extent to which goal (16) and its goals are achieved in building strong and effective institutions subject to accountability, by creating indicators to measure the aforementioned sustainable development goal. As for the research sample, it was represented by the Industrial Bank as one of the public financial institutions operating in Iraq, and the time limits of the research were represented by the years (2021-2023). The research concluded that external auditing is an effective means that contributes to verifying the extent to which public sector financial institutions are able to achieve sustainable development goals, due to the independence of external auditing, which ensures to a reasonable extent measuring the contribution of public sector financial institutions to achieving sustainable development goals. Understanding the nature of the activity of public sector financial institutions, the tasks of their departments and the laws also affect the systems under which they operate and the general strategies of the state in audit procedures lead to the development of a set of indicators to measure the extent to which sustainable development goals are achieved.
subject: Paper research
  topic: section
subject: External audit
  topic: keywords
subject: Sustainable development
  topic: keywords
subject: public sector financial institutions
  topic: keywords
subject: United Nations
  topic: keywords
subject: Audit standards
  topic: keywords
creator: Raed Kareem Muslih
creator: Prof. Dr. Amer Muhammad Salman
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 130
ending page: 151

The role of the external auditor to detect fraud in the trust accounts in accordance with international auditing standards and local evidence
type: item
description: The research seeks to clarify the role of the external auditor in accordance with international auditing standards and local evidence to detect fraud in the trusts account in the Diyala Governorate Office. The analytical statements accompanying the financial statements of the research sample for the years (2012-2017) were studied and the degree of risk and relative importance of the trusts account was determined, as well as The extent to which the government expenditure unit, the research sample, adheres to the laws, regulations, and instructions in this regard, and thus its impact on the entire audit process, To achieve the goal of the research, the research hypothesis was proven, which states that procedures for auditing the trust accounts in accordance with international auditing standards and local evidence contribute to detecting fraud. The research concluded that the approved INTOSAI standards were not taken into account when planning and implementing audit procedures for accounts payable, especially the trust account, to ensure the validity and accuracy of the account The research recommends the need to take into consideration the approved INTOSAI standards when planning and implementing audit procedures for accounts payable, especially the trust account, to ensure the validity and accuracy of the account.
subject: Paper research
  topic: section
subject: External Auditor
  topic: keywords
subject: Local Practices
  topic: keywords
subject: Trust Account
  topic: keywords
creator: Osamah Abdul Ameer Yaseen
creator: Dr. Ahmed Yaarub Abdel kairm
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 110
ending page: 129

The role of agile internal audit using the updated COBIT framework in the quality of financial performance of Iraqi private banks
type: item
description: This research aims to explore the impact of implementing agile internal audit using the updated COBIT framework on the quality of financial performance of local private banks. Agile internal auditing is characterized by its flexibility, efficiency and ability to adapt to rapid changes and emergency events, as well as achieving added value by reducing waste and improving control processes using the updated version of COBIT This framework enhances governance and IT management, and can be integrated with financial activities to improve financial performance in an integrated manner, enhancing efficiency, transparency, and compliance. The research was applied to a sample of private banks in Iraq, which includes six (6) banks, namely (International Development Bank, Ashur International Bank, Gulf Commercial Bank, United Investment Bank, Middle East Investment Bank and Al Ahli Iraqi Bank) Using the questionnaire method and asking questions to a group of employees working in these banks. The results of the research showed that the application of agile internal audit and the application of the principles of the updated COBIT framework has a positive impact by improving risk management and reducing the costs associated with operational risks, leading to an improvement in the quality of the banks' financial performance. In light of these findings, the research recommends adopting a phased approach to COBIT implementation, where it is recommended to apply it according to each bank's needs, starting with high-priority areas, with the aim of improving financial performance and mitigating IT-related risks.
subject: Paper research
  topic: section
subject: Agile internal audit
  topic: keywords
subject: updated COBIT framework
  topic: keywords
subject: quality of financial performance
  topic: keywords
creator: Sahar Saadoon Sabbar
creator: Prof. Dr. Safaa Ahmed Mohammed
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 95
ending page: 109

The possibility of benefiting from the Chinese experience to enhance the production structure in the Iraqi economy
type: item
description: The study aims to study the reality of the Iraqi economy and to show the structural imbalances in the productive sectors and to review the flows of foreign direct investment in the Chinese experience, the extent of benefiting from that experience to analyze the effectiveness of foreign investment as a method to use it to determine future prospects, and it was based on the inductive approach and the descriptive analytical approach during the period (2010-2023). The study reached a set of results. The main reason for the importance of foreign direct investment is that it is an alternative means of financing that many countries resort to when they face a deficit in financing their investments by enhancing savings. However, all countries can benefit from foreign direct investment flows in the event that local investment is unable to enhance economic growth. The study recommended the necessity of improving the reality of foreign direct investment in order to strengthen the production structure and diversify its sources, especially in rentier countries, so that the economy does not fall into a state of inflation by improving the investment environment, granting incentives, and issuing legislation and laws that encourage foreign direct investment.
subject: Paper research
  topic: section
subject: Production structure
  topic: keywords
subject: Foreign direct investment
  topic: keywords
creator: Maryam Mahmoud Kadimi
creator: Prof. Dr. Sabah Naama Ali
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 74
ending page: 94

Reducing costs by using clean energy under the seventh sustainable development goal (SDG7)
type: item
description: The research aims to explain the role of clean energy in addressing the environmental problems faced by Iraqi production factories due to conventional production operations. It seeks to reduce high costs and enhance production by transitioning to clean energy, relying on sustainable fuel sources to generate electrical and thermal energy. This approach aims to resolve frequent operational interruptions and mitigate the challenges of low electrical supply, which negatively impact production efficiency. Therefore, it becomes essential to adopt production methods that enable the creation of green products, meet environmental standards, and achieve these goals at the lowest possible cost.
subject: Paper research
  topic: section
subject: Sustainable Development
  topic: keywords
subject: Sustainable Development Goal
  topic: keywords
subject: Cleaner Energy
  topic: keywords
subject: Cleaner Fuels
  topic: keywords
creator: Hussein Jawad Hanit
creator: Prof. Dr. Sabeha Barzan Farhod
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 50
ending page: 73

The effectiveness of joint operating contracts and their impact on the resources available to the facility
type: item
description: The research aims to highlight the importance of joint operation contracts and their impact on the resources available to the facility, as these contracts allow the public sector to contract with the private sector for the purpose of qualifying, managing and operating or building, managing and operating the facility's resources in order to benefit from the expertise of the private sector, training national workers and transferring modern technology to the public sector in a more efficient and effective manner. The most important conclusions reached are the weakness of the public sector (the facility) in conducting comprehensive studies of the economic feasibility of joint operation contract projects, which must include the objectives of these contracts, their importance and their role in influencing the company's activity. The most important recommendations are the need to conduct comprehensive economic feasibility studies for all (joint operation) projects before starting implementation. These studies must include the impact on revenues, estimating financial returns, and reducing costs, to ensure achieving the maximum and effective benefit from these projects.
subject: Paper research
  topic: section
subject: Joint operating contracts
  topic: keywords
subject: available resources
  topic: keywords
creator: Abdullah Taha Masood
creator: Prof. Dr. Fayhaa Abdullah Yaqoub
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 38
ending page: 49

The Impact of Risk Disclosure According to IFRS7 on the Continuity of Iraqi Banks Listed on the Iraq Stock Exchange
type: item
description: The aim of this research was to explore the impact of risk disclosure according to International Financial Reporting Standard. (IFRS 7) on the continuity indicators of Iraqi banks. The research problem focused on determining the level of risk disclosure, both qualitative and quantitative, as well as the continuity indicators of the Iraqi banks in the study sample. The research population consisted of Iraqi banks listed on the Iraq Stock Exchange, and a sample of 20 banks was selected based on accessibility, the continuity of their banking activities, and their cooperation in providing the necessary data. The study adopted a descriptive-analytical approach to analyze and interpret the results. The research concluded several findings, the most important of which was the greater impact of quantitative risk disclosure on the continuity of Iraqi banks compared to qualitative disclosure. It was also found that the sustainability indicators of the sample banks were all in good condition.
subject: Paper research
  topic: section
subject: Risk Disclosure
  topic: keywords
subject: IFRS 7
  topic: keywords
subject: Going concern Indicators
  topic: keywords
subject: Financial Indicators
  topic: keywords
creator: Mohsen Younis thabit
creator: Prof. Dr. Bushra Najem Aubdullah Al- Mashhadani
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 21
ending page: 37

Effect Of Knowledge Hiding Behavior on Employees' Passion: Field Study in a Sample of Electronic Payment Companies
type: item
description: This research aims to examine the impact of knowledge hiding behavior as an explanatory variable with its dimensions (evasive hiding, rationalized hiding, and playing dumb) on employee passion as a responsive variable with its dimensions (work enjoyment, self-motivation, and self-identity) in electronic payment companies. The research problem was identified through an attempt to answer the main question: To what extent does knowledge hiding behavior affect employee passion among employees of electronic payment companies? The researchers selected electronic payment companies operating in Baghdad Governorate as the field of the study. A set of hypotheses was formulated, the most important of which states that knowledge hiding behavior has no effect on employee passion in electronic payment companies. The researchers adopted the descriptive–analytical approach as a framework for describing and analyzing the data related to the study variables. The questionnaire was used as the main tool for data collection, in addition to field interviews as a supporting tool. The questionnaire was distributed to a group of employees working in electronic payment companies representing the study sample, with a total of 132 respondents. The questionnaire data were analyzed using several statistical software programs (SPSS V.24 and AMOS V.24) to test the validity and reliability of the research measures, as well as to conduct simple and multiple regression analyses to identify the direct effects among the study variables. The study reached several conclusions, the most significant of which is the presence of a significant negative effect of knowledge hiding behavior on employee passion. Based on these results, the researchers recommended the necessity of building an organizational environment that supports a culture of knowledge sharing and exchange among colleagues by providing employees with material or moral incentives to overcome their fears of losing knowledge. In addition, organiza…
subject: Paper research
  topic: section
subject: Knowledge hiding behavior
  topic: keywords
subject: Employee passion
  topic: keywords
subject: Electronic payment companies
  topic: keywords
creator: Assist.Lectur. Mohammed Khalel Hammed Al-Tamemmi
creator: Prof. Dr. Sanaa Abdulraheem Said Alubadi
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-03-31
publication date: 2026-03-31
starting page: 1
ending page: 20
doi: 10.34093/d6069657