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 magazine publishes one volume containing four issues in the year. The magazine applies the double secret reviewing process in the scientific review. All magazine issues is available to readers according to the 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: Effect Of Knowledge Hiding Behavior on Employees' Passion: Field Study in a Sample of Electronic Payment Companies
items: The Impact of the Payback Period and Accounting Rate of Return on Investment Decisions
items: The impact and repercussions of corona pandemic (Covid-19) on the consumer behavior of families in Sulaymaniyah governorate (2019-2022)
items: Measuring and Analyzing the Impact of Some Monetary Policy Instruments on Trade Exposure in Iraq for the Period (2003–2023)
items: Activating Islamic Sukuk as a Tool for Strategic Agility in Sustainable Development
items: The Reality of Strategic Vigilance and Its Impact on the Quality of Financial Reporting
items: The Role of Dashboard Reporting Skills in Managerial Accounting for Enhancing Business Profitability
items: Evaluating the financial performance of the economic units, a case study in the National Agricultural Production Company
items: Auditing modern irrigation technologies according to the International Standard for Related Services 4400 Revised
items: Examining the influence of credit risk indicators on the liquidity dynamics of Kurdistan International and Iraqi Islamic Bank for the period 2005-2022
items: A proposed audit program for non-profit organizations in accordance with international auditing standards
items: The Impact of Contextual Intelligence on Strategic Entrepreneurship
items: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2405
items: The role of the auditor in combating corruption in public sector financial institutions according to the INTOSAI Guide (ISSAI 5270)
items: Cost-benefit comparison between the Nahrain hybrid variety and traditional varieties for the 2023 season
items: Reflection of applying green target costing technique in reducing costs
items: Analysis of the impact of economic crises on the value of shares in Islamic and usurious banks
items: Reflection of the Quality of accounting information on the opinion of the Auditor
items: Auditing the performance of the Reconstruction Fund for Areas Affected by War Operations according to the INTOSAI Standard (3000)
items: Analyzing the Performance of Machine Learning Algorithms in Pricing Financial Options
items: The Impact of Credit Risk Level in the Financial Statements of Banks According to the Application of the International Financial Reporting Standard (IFRS) No. (9)
items: Suggested auditing program to audit the accounts of the secretariats in the diyala governorate court
items: Proposed program for auditing municipal revenues according to international auditing standards
items: The role of auditing in ensuring transparency of joint operating contracts
items: Changes in Foreign Exchange Rates under International Accounting Standard (IAS 21) and Their Impact on Financial Statements
items: The role of additive manufacturing technology in improving the competitive performance of the dental industry
items: Sustainability accounting and its role in reducing product costs and achieving its environmental, economic and social dimensions
items: Digital entrepreneurship and its role in brilliant performance an analytical
items: Measuring and analyzing the relationship between aggregate demand and the current account in Iraq during the period (2000 – 2022)
items: The impact of financial reporting on financial service delivery technology on the value of Iraqi private banks

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

The Impact of the Payback Period and Accounting Rate of Return on Investment Decisions
type: item
description: This study aims to examine the feasibility of developing international capital budgeting standards that are more appropriate for international companies in making investment decisions. It also aims to identify the equations for measuring the results of international capital budgeting standards, which contribute to determining and predicting future cash flows. The research sample comprised analysts, investors, academics, financial managers, and those interested in foreign investment and financial data analysis for all service contract fields. We distributed (343) valid questionnaires for analysis. The questionnaire included a set of paragraphs and questions, the data of which were collected and classified using the statistical program (SPSS). The study concluded that one of the most important requirements for preparing international capital budgeting is obtaining accurate and appropriate financial and non-financial information for decision-making, and that increasing the value of the payback period standard by one unit leads to an increase in the degree of suitability and reliability of investment decision outcomes by 0.63. A one-unit increase in the accounting rate of return (ARR) increases the relevance and reliability of investment decision outcomes.
subject: Paper research
  topic: section
subject: Payback period
  topic: keywords
subject: Accounting rate of return
  topic: keywords
subject: Investment decisions
  topic: keywords
creator: Dr. Alaa Mohsen Shham
creator: Assist. Prof. Dr. Hakeem Hammood Flayyih
creator: Dr. Fadhil Hussein Abbas Al-Khafaji
creator: lecture. Dr. Ghazi Maan Faisal
creator: Dr. Ahmed Youssef Khalaf Al-Sahel
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 440
ending page: 451
doi: 10.34093/t5bc1v92

The impact and repercussions of corona pandemic (Covid-19) on the consumer behavior of families in Sulaymaniyah governorate (2019-2022)
type: item
description: Public health recommendations and government measures during the COVID-19 pandemic have resulted in numerous restrictions on daily life including social distancing, isolation and confinement at home. While these measures are necessary to limit the spread of COVID-19, the impact of these restrictions on healthy behaviors and lifestyles in the home is not specified. This research presents the results of the respondents about consumer behavior and consumption patterns of families in Sulaymaniyah governorate in aspects of nutrition, clothes and sanitary items the research follows the method of a questionnaire form along with the review of previous studies, and the research reached a group of theses One of the most important conclusions is that the Coronavirus pandemic has a direct impact on consumers' behavior in terms of spending their incomes with the increase and decrease in their demand for certain types of goods and services As the research reached that those preventive and health materials from among the selected commodities, the demand for them has increased significantly since the emergence of the Corona pandemic. Finally, the research suggested a set of recommendations, some of which are related to consumers, which includes a review of their income expenditure and not to over-purchase medical materials and goods Some of the others are related to governments with regard to providing some necessary goods and services, including medical materials and goods, for free or at a lower price, and finding a quick solution to this bad situation that the economy of the Kurdistan region is going through.
subject: Paper research
  topic: section
subject: Corona pandemic
  topic: keywords
subject: Consumer behavior
  topic: keywords
subject: Food commodities
  topic: keywords
subject: Preventive and medical materials
  topic: keywords
subject: Clothing
  topic: keywords
creator: Assist. Prof. Dr. Ezat Sabir Esmaeel
creator: Assist. Prof. Dr. Lava Aras Ibrahim
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-06-30
publication date: 2025-06-30
starting page: 1
ending page: 17
doi: 10.34093/8b881831

Measuring and Analyzing the Impact of Some Monetary Policy Instruments on Trade Exposure in Iraq for the Period (2003–2023)
type: item
description: This research aims to analyze and measure the impact of some monetary policy tools on the degree of trade exposure in Iraq during the period (2003–2023), in light of the economic transformations and trade openness that the country witnessed after 2003. The study relied on a standard analytical approach using annual data on some economic variables. The autoregressive distributed lag (ARDL) method was employed to measure short- and long-term relationships and verify the direction of causality between variables. The study revealed several results, the most important of which is the existence of a significant relationship between some monetary policy instruments and trade exposure. Based on the research findings, the study suggested the need to coordinate monetary policy with trade and industrial policy to mitigate the risks associated with increased trade exposure and enhance the national economy's ability to confront external shocks by diversifying sources of income, supporting local production, and managing the exchange rate to serve economic stability.
subject: Paper research
  topic: section
subject: Monetary policy
  topic: keywords
subject: Trade exposure
  topic: keywords
subject: Exchange rate
  topic: keywords
subject: Rediscount rate
  topic: keywords
subject: Legal reserve
  topic: keywords
creator: Assist. Prof. Dr. Ezat Sabir Esmaeel
creator: Assist. Prof. Dr. Lava Aras Ibrahim
creator: Assist. Lecture. Ako Khider Abdullah
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 506
ending page: 522
doi: 10.34093/q031sx77

Activating Islamic Sukuk as a Tool for Strategic Agility in Sustainable Development
type: item
description: Islamic Sukuk are an important financial tool that complies with Islamic Sharia law, and they have witnessed widespread dissemination and significant demand in many Islamic and non-Islamic countries. Islamic bonds have proven their effectiveness and success in financing large projects, especially after the global financial crisis in 2008. International interest in Islamic Sukuk has increased as a distinctive financial tool that contributes to financing infrastructure, real estate, and development projects. There are many successful international experiences in the field of issuing Islamic Sukuk, which confirm their ability to finance infrastructure projects in different countries around the world. Strategic agility represents a necessary need in the current era to face severe fluctuations in the external environment, and its effective activation in public and private institutions to achieve organizational excellence. The current study aims to explore the impact of strategic agility in activating Islamic bonds in the government sector to enhance sustainable development. Infrastructure projects are considered a basic pillar for the development and growth of societies, and they require massive financing that may exceed the budgets of some countries, especially developing countries that suffer from debt and budget deficits. Therefore, it is necessary to search for appropriate financing alternatives to establish these projects without increasing debt or resorting to privatization. This research paper aims to demonstrate the extent to which Islamic bonds can be used to finance infrastructure projects under the Amir system, which protects the state from the risks of both indebtedness and privatization, while simultaneously preserving its sovereignty and independence to achieve sustainable development.
subject: Paper research
  topic: section
subject: Strategic agility
  topic: keywords
subject: Islamic bonds
  topic: keywords
subject: Sustainable development
  topic: keywords
creator: Dr. Ehsan Sadeq Rashid AI Shammari
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 482
ending page: 505
doi: 10.34093/7mpzcq60

The Reality of Strategic Vigilance and Its Impact on the Quality of Financial Reporting
type: item
description: Strategic vigilance and the quality of financial reporting play a significant role in providing, processing, and analyzing the necessary information to beneficiaries and decision-makers to take appropriate measures and decisions related to the performance of the General Tax Authority to ensure the continued collection of tax amounts. The study aims to identify the reality of strategic vigilance in the quality of financial reporting. The researchers relied on a hypothesis for the variables of the problem, which was represented by the following question: Does the quality of financial reporting depend on strategic vigilance in auditing financial statements to estimate the tax amount? They also adopted two approaches: the inductive approach in conducting a theoretical study, and the analytical approach used in the practical aspect in personal interviews and data analysis. The researchers used statistical indicators in line with the study hypothesis, and the study proved the validity of the hypothesis regarding the role of strategic vigilance in the quality of financial reporting of audited financial statements in estimating the tax amount. The study reached the most important conclusions that the joint stock companies accountable for tax in the tax administration apply the requirements of strategic vigilance and are among the most important institutions that apply the quality of financial reporting in implementation of Income Tax Standard No. (12). The most important recommendations are the necessity of applying and neutralizing the tax examination procedures when conducting the examination of reports and financial statements, which contributes to encouraging most taxpayers to use strategic vigilance in the quality of financial reporting on accounting information and evidence and indications for its audit, and then the tax examination process can be completed with less time and effort and with more accuracy to reach the taxable income.
subject: Paper research
  topic: section
subject: Strategic Vigilance
  topic: keywords
subject: Financial Reporting Quality
  topic: keywords
subject: Senior Taxpayers Department
  topic: keywords
creator: Assist. Prof. Dr. Faisal Sarhan Al-Azzawi
creator: Assist. Lectuer. Saba Ahmed Abdullah
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 469
ending page: 481
doi: 10.34093/whssvn37

The Role of Dashboard Reporting Skills in Managerial Accounting for Enhancing Business Profitability
type: item
description: This study explores the role of dashboard reporting skills in managerial accounting and their perceived impact on enhancing business profitability from the perspective of academic professionals. In response to the increasing reliance on data visualization tools such as Power BI and Tableau in financial decision-making, this research investigates whether current accounting education effectively prepares graduates with such competencies. Employing a quantitative approach, data were collected from 44 faculty members at Salahaddin University in Erbil, Iraq. Descriptive statistics, Pearson correlation, and regression analysis were conducted to examine the relationship between perceived dashboard reporting skills and their influence on business profitability.The results reveal a strong academic consensus on the importance of dashboard competencies, with an agreement rate of 78.90%. A significant positive correlation (r = 0.738, p < 0.001) was found between dashboard skills and perceived profitability outcomes. Furthermore, regression analysis demonstrated that dashboard skills significantly predict perceptions of profitability (R² = 54.5%, p < 0.001). However, the findings also indicate uncertainty regarding the integration of these tools into accounting curricula. The study concludes that bridging the skills gap through curriculum reform, hands-on training, and continuous professional development is essential to align academic preparation with modern business requirements. Recommendations include embedding dashboard tools into accounting education, enhancing university-industry collaboration, and conducting further empirical research to support data-driven decision-making in management accounting.
subject: Paper research
  topic: section
subject: Managerial Accounting
  topic: keywords
subject: Dashboard Reporting
  topic: keywords
subject: Business Profitability
  topic: keywords
subject: Accounting Education
  topic: keywords
subject: Data Visualization
  topic: keywords
subject: Digital Skills
  topic: keywords
creator: Assist. Prof. Dr. Mohammed Abdulazeez Mohsin
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 452
ending page: 468
doi: 10.34093/e8vzsn25

Evaluating the financial performance of the economic units, a case study in the National Agricultural Production Company
type: item
description: Financial performance indicators, especially the analysis of financial ratios, have become very important information to support the decisions of departments and investors alike to assess financial stability and the growth of economic units. Therefore, this research focuses on using financial ratios to analyze the annual financial reports of economic units, to find out the extent of growth and stability of the economic unit during a time series. The results of the performance evaluation process for the research sample (the National Company for Agricultural Production) showed that the process of analyzing the financial ratios is very useful for users of the financial statements to make a decision about the extent of the financial stability of the economic units and to know whether the economic unit has used the available resources effectively.
subject: Paper research
  topic: section
subject: evaluation of financial performance
  topic: keywords
subject: financial ratios
  topic: keywords
creator: ناهض نجم حمد العبيدي
creator: امينة رشيد جابر
creator: محمد عبدالرسول جابر
creator: علي كريم أبو زبيبه
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2024-08-31
publication date: 2024-08-31
starting page: 587
ending page: 595
doi: 10.34093/fsjtnt30

Auditing modern irrigation technologies according to the International Standard for Related Services 4400 Revised
type: item
description: The research aims to propose a program to audit the project of using modern irrigation technologies according to the International Standard for Related Services (4400) (Revised) to tighten control over the project's work and achieve the audit objectives based on the developments in the regulatory environment and its variables. The research was based on two main hypotheses: (There is no specialized audit program that follows up on the work of the project of using modern irrigation technologies affiliated with the Ministry of Agriculture and relies on its procedures on the International Standard for Related Services (4400) (Revised). The adoption of the International Standard for Related Services (4400) (Revised) affects the process of auditing modern irrigation technologies). One of the most important conclusions reached by the researchers was the absence of an audit program approved by the Federal Financial Supervision Bureau that relies in its procedures on the International Standard for Related Services (4400) (Revised) to audit the project of using modern irrigation technologies. This reflects a lack of tools and procedures necessary for the external auditor to perform a comprehensive and reliable assessment based on the best international practices and thus leads to failure to detect potential weaknesses and problems in the early stages, which increases the risk of failure or waste of resources. The most important recommendations were the necessity of adopting the proposed audit program applied to the project of using modern irrigation technologies, prepared in accordance with the international standard for related services (4400) (Revised) by the external auditor (the Federal Financial Supervision Bureau), which reflects a comprehensive and reliable assessment to reveal weaknesses and potential risks in the early stages of the project’s work.
subject: Paper research
  topic: section
subject: International Standard for Related Services (4400) Revised
  topic: keywords
subject: Modern Irrigation Technologies
  topic: keywords
creator: Mohammed Alaa Kamal
creator: Assist. Prof. Dr. Wafaa Hussain Salman Al-Haidari
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 245
ending page: 263
doi: 10.34093/49v76872

Examining the influence of credit risk indicators on the liquidity dynamics of Kurdistan International and Iraqi Islamic Bank for the period 2005-2022
type: item
description: The banking sector play a significant role in the economy and in the financial system of any country. The aim of this research is to investigate the influence of credit risk indicators on the liquidity of two Iraqi banks including Kurdistan international bank and Iraqi Islamic bank by using data covering 18 years from 2005 to 2022. This research used SPSS V.26 program which were using correlations and regressions for analyzing data. The main result of the research indicated that the null hypothesis will be rejected and stating that there is a significant effect of the credit risk indicators (explanatory variables) on the liquidity dynamics (dependent variable) at the 0.05 significance level. Research recommended that highlighting the total credit quality of a bank's assets and liabilities is crucial as the profitability and net worth of a bank pivot not only on default risks, but also on the quality of its assets and liabilities.
subject: Paper research
  topic: section
subject: Credit risk
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Assets
  topic: keywords
subject: Liabilities
  topic: keywords
subject: Risks
  topic: keywords
creator: Assist. Prof. Sardar Shaker Ibrahim
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 431
ending page: 439
doi: 10.34093/8z4nkh56

A proposed audit program for non-profit organizations in accordance with international auditing standards
type: item
description: This research aims to prepare a proposed audit program for non-profit organizations in accordance with international auditing standards. The importance of the research is evident in ensuring that non-profit organizations are properly exploiting their resources in legitimate ways and in accordance with their objectives for which they were established, whether charitable or voluntary work, through the application of the proposed audit program, which contributes to revealing financial manipulation in the accounts of non-profit organizations and is reflected in the audit results, ensuring the expression of a neutral technical opinion on the fairness of the financial statements and enhancing the confidence of users of the financial statements of non-profit organizations, especially donors, donors and government agencies. To achieve the objectives sought from the research and test its hypotheses, the researcher relied on the inductive (descriptive) approach through sources and references to achieve the research objectives. As for the practical aspect, he relied on the deductive approach by studying the actual reality of the non-profit organization being applied and preparing a proposed audit program through the use of financial reports and accounting records. The researcher reached several conclusions, the most important of which is the absence of an audit program for non-profit organizations issued by the professional bodies sponsoring the auditing profession or the regulatory bodies. In Iraq, to clarify the control procedures that must be observed by auditors, which are consistent with the nature of the activity and privacy of non-profit organizations. Accordingly, the researcher recommends the necessity for auditors and regulatory bodies to adopt the proposed audit program for non-profit organizations.
subject: Paper research
  topic: section
subject: External audit
  topic: keywords
subject: Non-profit organizations (NPO)
  topic: keywords
subject: International auditing standards
  topic: keywords
subject: Audit procedures
  topic: keywords
creator: Yousif Najm Abood
creator: Prof. Dr. Khawla Hussein Hamdan
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 402
ending page: 430
doi: 10.34093/10f0wv85

The Impact of Contextual Intelligence on Strategic Entrepreneurship
type: item
description: The research aims to test the relationships of the impact of contextual intelligence in its dimensions (linking to past events, future foresight, and penetrating insight) on Strategic Entrepreneurship in its dimensions (continuous innovation, risk taking, proactive behavior, ability to generate value, and opportunity mentality) in a sample of private banks in Baghdad that included (9) banks. The field research problem was represented by the following question (What is the level of impact of contextual intelligence on Strategic Entrepreneurship in the banks studied?). The researchers adopted the descriptive analytical approach, and by adopting a main hypothesis from which five sub-hypotheses emerged to explore the relationships of influence between the variables and their dimensions. The research sample included (140) individuals, including (Managing Director, Assistant Director, Department Manager). The sample was selected from the research community consisting of (230) managers. The questionnaire was used as a primary tool to collect data prepared by the researcher based on ready-made scales. To extract the results, a set of statistical methods were used, including (arithmetic mean, standard deviation, coefficient of variation, relative importance, Pearson correlation coefficient, simple and multiple linear regression, indirect effect analysis, T-test, F-test). The data were analyzed using statistical programs (SPSS V.28) and (AMOS V.25) and (Excel V.2010) to enter the data. One of the most prominent results reached is the existence of a statistically significant influence relationship between contextual intelligence in its combined dimensions and Strategic Entrepreneurship in its dimensions.
subject: Paper research
  topic: section
subject: Contextual intelligence
  topic: keywords
subject: Strategic Entrepreneurship
  topic: keywords
creator: Assist. Lectur. Kadhum Hameed Elaibi Al-Battbootti
creator: Prof. Dr. Ghani Dahham Tanai Al-Zubaydi
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 386
ending page: 401
doi: 10.34093/grzn8564

https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2405
type: item
title: Analysis of service and production contracts according to the sustainability accounting standard (oil and gas - exploration and production) EM.EP.210 and EP210 indicators and reflection on product costs
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) in the research sample company are reflected in production costs. To achieve the research objectives and prove the hypothesis, the inductive approach will be adopted in the theoretical aspect and the deductive approach will be adopted to reach what the costs of producing a barrel of oil should be based on the analysis method. The r…
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: 2025-12-31
publication date: 2025-12-31
starting page: 373
ending page: 385
doi: 10.34093/38mrmv13

The role of the auditor in combating corruption in public sector financial institutions according to the INTOSAI Guide (ISSAI 5270)
type: item
description: Corruption is a serious phenomenon that many countries suffer from, especially developing countries, due to the adverseeffects of this phenomenon that hinder the process of progress in several fields. The current research aims to propose an audit program according to the Anti-curruption Audit GUID 5270 Issued by INTOSAI for the year 2019 to assist the supervisory and Investigative authorities in combating corruption in Iraq and reducing the waste of puplic funds, and the auditor rolein detecting it bylocal laws and regulations related to combating corruption. The research also sought to identify the INTOSAI and its approved standards related to detecting and reducing corruption and to present a proposed oversight program that considers the requirements of the INTOSAI Guide (ISSAI 5270) to combat corruption. An audit proposal was prepared based on INTOSAI standards, represented by the tools of laws and regulations related to yhe subject of combating corruption, as well as the planning budget and credit plans of the financial institution and the INTOSAI ( GUID 5270 ), while the industrial bank represented the research sample as one of the public financial institution operating in Iraq and the time limits of the research were represented bythe years (2021-2023). the research concluded that the standards and principles of the INTOSAI organization are among the critical and essential tools for practicing supervisory work and that applying these standards would lead to improving the efficiency of the auditor's work and strengthening the role of supervisory bodies in societies and enhancing confidence in the outputs of these bodies, in addition to understanding the nature of the activity of financial institutions in the public sector and the tasks of their departments and the laws and regulations under which they operate and the general strategies of the state affect the audit procedures to combat corruption.
subject: Paper research
  topic: section
subject: External Audit
  topic: keywords
subject: Anti-corruption
  topic: keywords
subject: Public Sector Financial Institutions
  topic: keywords
subject: Anti-Corruption Audit Guide GUID 5270
  topic: keywords
creator: Raed Kareem Muslih
creator: Prof. Dr. Amer Muhammad Salman
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 348
ending page: 372
doi: 10.34093/wv3qk794

Cost-benefit comparison between the Nahrain hybrid variety and traditional varieties for the 2023 season
type: item
description: A study was conducted to measure the cost-benefit ratio between the Al-Nahrain hybrid variety and traditional varieties during the 2023 agricultural season. The study aimed to measure the cost-benefit ratio between the Al-Nahrain hybrid and traditional varieties in the Kirkuk and Salah al-Din governorates during the 2023 agricultural season, using economic and accounting analysis methods. Data was collected through personal interviews with 120 farmers using a questionnaire designed for this purpose, distributed equally between 60 questionnaires for the Al-Nahrain variety and 60 for the traditional variety. The research problem was the low productivity of yellow corn and the decline in cultivated areas, resulting in reduced income for farmers. The CBA (Cost-Benefit Analysis) methodology was used to measure the cost-benefit ratio between the Al-Nahrain hybrid and traditional varieties. The results showed that the traditional variety achieved higher revenues, reaching 1,131,624 dinars, compared to the hybrid variety, which generated 945,624 dinars, indicating the efficiency of the traditional variety in generating returns. The production cost of the hybrid variety was lower (354,005 dinars) compared to the conventional variety (475,325 dinars), indicating the potential for improved profitability through the use of hybrids. Data showed a 25.52% reduction in the overall costs of the hybrid variety, demonstrating improved cost management efficiency. The cost-to-reward ratio showed that the conventional variety was more efficient (2.3807) than the hybrid variety (2.6712). Furthermore, the hybrid variety required less fertilizer, reflecting greater efficiency in the use of agricultural inputs. The study recommended encouraging farmers to cultivate hybrid varieties, focusing on improving cost management strategies, diversifying crops, and strengthening collaboration with agricultural experts. It also recommended providing training programs for farmers on how to effectively u…
subject: Paper research
  topic: section
subject: Revenues
  topic: keywords
subject: Cba
  topic: keywords
subject: Costs
  topic: keywords
creator: Labwa Abdalohsen Kordy
creator: Assist. Prof. Dr. Saad Jafar Ibrahim
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 336
ending page: 347
doi: 10.34093/y0zcym75

Reflection of applying green target costing technique in reducing costs
type: item
description: The researcher aims to demonstrate the impact of applying green target costing techniques on reducing cement production costs through the use of clean fossil fuels. This is in light of increased costs, particularly fixed costs, due to frequent production stoppages and reduced output, as well as the high fuel costs at the plant, which lead to increased production costs. Consequently, the selling price of cement fails to cover production costs. Therefore, the research aims to utilize clean energy for generating electrical and thermal energy to improve the production process and reduce costs by adopting environmentally friendly solutions to minimize environmental pollution in cement manufacturing.
subject: Paper research
  topic: section
subject: Target costing
  topic: keywords
subject: Target costing green
  topic: keywords
subject: Green Production
  topic: keywords
subject: Cleaner Fuels
  topic: keywords
subject: Cleaner Energy
  topic: keywords
subject: Fuel oil bunker
  topic: keywords
creator: Hussein Jawad Hanit
creator: Prof. Dr. Sabeha Barzan Farhod
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 312
ending page: 335
doi: 10.34093/y24mgw60

Analysis of the impact of economic crises on the value of shares in Islamic and usurious banks
type: item
description: The research aims to demonstrate the role of the financial crisis in determining the value of shares in the market and assessing the sustainability of Islamic banks if we compare them to usurious banks in the face of various shocks in light of economic crises by comparing the average market value of shares through (t&f), (regression equation) and (Pearson correlation coefficient) and presenting the results via the (spss-v23) program. The importance of the research appears through studying the impact of financial crises on the activities of the banking sector and its repercussions on the economy as a whole. Two banks were selected, one Islamic and the other usurious, as a sample for the study during the crisis period from (2017-2021). A number of conclusions were reached, the most important of which is the existence of large differences between the average market values ​​of the two banks and in the fundamental factors affecting both of them. The most important recommendations are to monitor the differences between Islamic and usurious banks on an ongoing basis and update policies based on recent data to ensure balanced performance and achieve sustainable growth.
subject: Paper research
  topic: section
subject: Islamic banks
  topic: keywords
subject: Commercial banks
  topic: keywords
subject: Economic crises
  topic: keywords
subject: Market value
  topic: keywords
creator: Assist. Prof. Fadhil Abbas Dawood
creator: Assist. Lecture. Mohammed Hasan Abdul-Ameer
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 303
ending page: 311
doi: 10.34093/hq6e2f30

Reflection of the Quality of accounting information on the opinion of the Auditor
type: item
description: The main objective of the research is to indicate the knowledge bases of the quality of accounting information and the accounting monitoring and the reflection of the quality of accounting information on the opinion of the auditor based on the assertion that the financial statements were prepared in accordance with the characteristics of the quality of the accounting information through the application of research variables in Baghdad Industrial Company, one of the specialized companies in the food industry in Iraq, which applies the financial accounting system, and the most important finding sought to contain the financial reports on fundamental errors that would change the technical opinion of the auditor because it did not occur Reasonable confirmation that financial statements are free of fundamental errors. The researcher relied on the deductive Approach on the theoretical side, and the inductive Approach in the applied side in order to achieve the goals of the study. The most important thing the study reached to a set of conclusions, the most important of which is the importance of the quality of accounting information on the opinion of the auditor and the extent of credibility of the financial statements through the difference in a group of balances installed in the records on the balances shown in the financial statements that lead to misleading accounting information provided to users and making them incomplete in particular As there was no interpretative opinion provided by the administration to the auditor, which is reflected in the opinion of the auditor that the financial statements are incomplete and do not express fairly to all the fundamental aspects . The study recommended the application of international accounting standards (IAS) and international financial reporting standards (IFRS) with international audit standards (ISA) to the company and to ensure that all financial statements are compatible with international accounting standards. This inclu…
subject: Paper research
  topic: section
subject: Quality of accounting information
  topic: keywords
subject: Auditor
  topic: keywords
creator: Dr. Aqeel Hussein Shnaishel
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 287
ending page: 302
doi: 10.34093/8akthy05

Auditing the performance of the Reconstruction Fund for Areas Affected by War Operations according to the INTOSAI Standard (3000)
type: item
description: The research aimed to define performance auditing and the INTOSAI standards and guidelines issued regarding performance auditing, and to explain the concept of the conceptual framework and application procedures and the nature of specialized funds (FUND) and the literature on performance auditing, in addition to presenting a proposed audit program to audit the Reconstruction Fund for Affected Areas according to the INTOSAI Standard (3000) and the standards and guidelines referred to in this standard. The analytical approach was used in this research, and the researchers used a set of tools to achieve the research objectives, which were represented by collecting and analyzing data, and analyzing the financial statements of the Reconstruction Fund for Areas Affected by War Operations in order to understand the nature of the Fund's activity, in addition to examining and analyzing the documentary collection, documents and data, and preparing a proposed audit program according to the INTOSAI standards and guidelines and relevant international standards. The research sample was represented by the Reconstruction Fund for Areas Affected by War Operations for the years (2015-2020), since most of the Fund's programs and projects were in this period. The research reached a set of conclusions, the most important of which are: understanding the nature of the Fund's activity, its organizational structure and tasks The powers of its departments help guide the auditor towards formulating performance audit procedures that help verify the efficiency, effectiveness and economy of the fund. The researchers recommended that the supervisory bodies concerned with auditing the Reconstruction Fund for Areas Affected by War Operations should pay attention to implementing the performance audit process on the fund at close intervals or forming a special committee to complete this process due to the importance of the fund and the large allocations allocated to it.
subject: Paper research
  topic: section
subject: Performance auditing
  topic: keywords
subject: INTOSAI standards
  topic: keywords
subject: Specialist funds
  topic: keywords
subject: Audit procedures
  topic: keywords
subject: Reconstruction
  topic: keywords
creator: Saba Mohammed Hamza
creator: Prof. Dr. Mohammed Abdullah Ibrahim
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 264
ending page: 286
doi: 10.34093/eydw0a46

Analyzing the Performance of Machine Learning Algorithms in Pricing Financial Options
type: item
description: This study compares the performance of machine learning algorithms with the Black-Scholes model in predicting the price of financial options. Data from 153 contracts traded on the Tehran Stock Exchange between April 2018 and July 2024 were used. The models' performance was evaluated using MAE and RMSE metrics, and the results indicated that machine learning algorithms significantly outperformed the Black-Scholes model in terms of prediction accuracy.
subject: Paper research
  topic: section
subject: Pricing Financial Options Contracts
  topic: keywords
subject: Option Greek
  topic: keywords
subject: Black-Scholes Model
  topic: keywords
subject: Machine Learning Algorithms
  topic: keywords
creator: Assint .Prof. Eslam Fakher
creator: Reza Mahdavi
creator: Prof. Dr. Ghassan Tareq Dhahir
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 231
ending page: 244
doi: 10.34093/zw9gkk61

The Impact of Credit Risk Level in the Financial Statements of Banks According to the Application of the International Financial Reporting Standard (IFRS) No. (9)
type: item
description: The application of International Financial Reporting Standard (IFRS) No. (9) represents the best modern accounting treatment of financial assets and liabilities, impairment procedures, hedging, and fair value accounting, which largely replaces the International Accounting Standard (IAS) No. (39). It has been implemented in all Iraqi commercial banks since January 1st, 2019, encouraging early implementation. The key characteristics that distinguish this standard are fair value computation, financial instrument registration and classification, and hedge accounting. Impact of Credit Risk Level under the Application of International Financial Reporting Standard (IFRS) No. (9) commercial banks in Iraq for the period of 2014 to 2023, and their number (10) banks, has been selected a sample of these banks to be the financial statements and notes complementary to banks complete and issued annually and apply the standard of IFRS No. (9) under the instructions of the Central Bank of Iraq and thus became the research sample (10) bank after excluding banks not listed in the Iraq Stock Exchange. The results show that when applying the International Financial Reporting Standard (IFRS) No. (9), the correct classification percentage of the proposed model (72%), this is while not applying the International Financial Reporting Standard (IFRS) No. (9), the percentage the correct classification percentage of the proposed model (68%). Therefore, this result should be an incentive to implement the International Financial Reporting Standard (IFRS) No. (9) in the banking sector listed on the Iraqi Stock Exchange.
subject: Paper research
  topic: section
subject: International Financial Reporting Standard (IFRS) No. (9)
  topic: keywords
subject: Level of Credit Risk
  topic: keywords
subject: IAS No. (39)
  topic: keywords
subject: Financial Instrument
  topic: keywords
subject: Iraqi Commercial Banks
  topic: keywords
creator: Assist. Lectur. Shakhawan Saeed Sangawi
creator: Assist. Lectur. Hadi Muhammed Ahmed
creator: Lectur. Barham Khalid Hassan
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 213
ending page: 230
doi: 10.34093/bah2mg65

Suggested auditing program to audit the accounts of the secretariats in the diyala governorate court
type: item
description: The research seeks to identify the theoretical framework of the trust account and the role of the external auditor in verifying the accuracy of its registration, registration, control and liquidation. A proposed audit program has been prepared for approval by the external auditor in auditing the trust account in accordance with international auditing standards, which is what the research aims to achieve The research found that, Not to rely entirely on INTOSAI standards and international auditing standards when preparing the financial statements audit program for the government spending unit approved for all audit procedures related to the trust account as only (8) procedures were included in the approved program (Appendix No. (1)), as these procedures are considered insufficient to audit the trusts account because it includes accounts. There are many sub-subjects, and the research recommends adopting the proposed audit program to audit the trusts account.
subject: Paper research
  topic: section
subject: Trust account
  topic: keywords
subject: International auditing standards
  topic: keywords
subject: Audit program
  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: 2025-12-31
publication date: 2025-12-31
starting page: 197
ending page: 212
doi: 10.34093/xe90hk78

Proposed program for auditing municipal revenues according to international auditing standards
type: item
description: The research aims to prepare a proposed program in accordance with international auditing standards and based on the laws, regulations and instructions in force, which the auditor must take into consideration when auditing municipal revenues to contribute to improving the process of auditing municipal revenues and assisting auditors in completing auditing procedures with high fluidity and achieving auditing objectives efficiently and effectively. It will be reflected in giving an opinion on the fairness of the financial statements of municipal institutions. The research concluded that the program of the Federal Financial Control Bureau approved for auditing municipal activities did not include detailed auditing procedures for municipal revenues and did not take into consideration international auditing standards. Therefore, the researchers recommend the necessity of adopting the proposed program.
subject: Paper research
  topic: section
subject: Audit Program
  topic: keywords
subject: Revenue
  topic: keywords
subject: Municipalities
  topic: keywords
subject: International Auditing Standards
  topic: keywords
creator: Mohammed Riyadh Ali
creator: Prof. Dr. Asaad Ghani Jihad
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 186
ending page: 196
doi: 10.34093/nebb7634

The role of auditing in ensuring transparency of joint operating contracts
type: item
description: Auditing is an essential part of ensuring transparency in joint operating contracts, as auditors assess compliance with agreed terms, verify the integrity of administrative and financial procedures, and ensure that all parties to the joint operating contract adhere to the approved laws and regulations, in addition to evaluating the distribution of revenues and expenditures in a manner that serves the public sector’s interests.Auditing reveals any violations or irregularities that may affect the rights of the parties participating in the operating contract, which enhances trust between the parties and contributes to improving transparency and fairness, in addition to discovering loopholes in the financial and administrative system, thus enabling the parties to address these issues early to avoid future disputes.The role of auditing is mainly based on verifying the validity of financial transactions, providing accurate reports on the financial position, and analyzing the effectiveness of internal control mechanisms. Auditing also enhances the application of best practices in managing joint operating contracts and ensures that procedures are in line with financial standards and local and international legislation. Ultimately, auditing plays a pivotal role in ensuring transparency in joint operating contracts, which enhances operational effectiveness and contributes to building an environment of trust between the participating parties, thus reflecting on the interests of the state’s public sector.
subject: Paper research
  topic: section
subject: Audit
  topic: keywords
subject: Joint Operating Contracts
  topic: keywords
creator: Abdullah Taha Masood
creator: Prof. Dr. Fayhaa Abdullah Yaqoub
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 166
ending page: 185
doi: 10.34093/hwa63q71

Changes in Foreign Exchange Rates under International Accounting Standard (IAS 21) and Their Impact on Financial Statements
type: item
description: The research aims to show the change in foreign currency rates in the specializations of foreign companies and its impact on finances, by identifying the financial and tax impact and any application of the International Accounting Standard No. (21) IAS in Iraq and multinational companies to show and audit the applications and differences that arise when starting to write International Accounting Standard No. (21) IAS IAS The research included the presentation and analysis of the financial statements of the branch of the Italian joint-stock company (X) / Iraq branch, which is a company specialized in providing engineering, consulting, construction and maintenance services in the oil, gas and energy sector. The research reached a set of conclusions and recommendations, the most important of which is that the financial statements prepared by the research sample company that provides engineering, consulting, construction and maintenance services in the oil, gas and energy sector It does not express the effects of changes in foreign currency prices. The most important recommendations are that the accounting treatments for foreign currency exchange rates are in accordance with International Accounting Standards (21-8) and the preparation of financial statements according to Standard No. (1) “Presentation of Financial Statements” and the effect on the result of the activity and on taxable income.
subject: Paper research
  topic: section
subject: Exchange rates
  topic: keywords
subject: International accounting standards
  topic: keywords
creator: Bdour Shaker Sunaid
creator: Assist. Prof. Dr. Saad Salman Awad
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 142
ending page: 165
doi: 10.34093/4syfdt58

The role of additive manufacturing technology in improving the competitive performance of the dental industry
type: item
description: The purpose of this research was to apply modern technologies, especially "additive manufacturing technology", in order to improve the competitive economic performance of the unit under study. The Dental Manufacturing and Orthodontics Center\Bab Al-Moatham was chosen as the field of application and generalization of the results reached by the research to all units within the work environment. To achieve the research goal, work will be done to study and analyze the costs adopted in the center, analyze them and then improve competitive performance using advanced technology. The research reached many conclusions, the most important of which is that additive manufacturing technology (3D printer) leads to reducing waste, reducing production time, reducing waste and use of materials, and dispensing with a large number of workers, and then reducing costs and thus improving competitive performance.
subject: Paper research
  topic: section
subject: Improving competitive performance
  topic: keywords
subject: Additive manufacturing technology
  topic: keywords
creator: Iman Khalil Ibrahim
creator: Prof. Dr. Fayhaa Abdulla Yaqoob
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 119
ending page: 141
doi: 10.34093/67df3320

Sustainability accounting and its role in reducing product costs and achieving its environmental, economic and social dimensions
type: item
description: The research aims to shed light on sustainability accounting and the most important standards issued by the Sustainability Accounting Standards Board (SASB) and to study and analyze how sustainability accounting standards (gas utilities and distributors) reflect on product costs; The research problem was represented by the inadequacy of disclosures about contributions related to pollutants, emissions and savings provided by the research sample, and measuring their costs in economic, environmental and social aspects. Therefore, the reports of economic units in general and the research sample in particular did not meet the needs of users and did not help in achieving accountability, in addition to not achieving sufficient disclosure of sustainable development goals; The research relied on data collection and analysis tools represented by financial data, reports, publications, laws and instructions for the years (2019-2020) to obtain information. The research reached a set of results, the most prominent of which was the lack of the local environment to use sustainability accounting standards, indicators and measures in the field of industries, which led to the delay of the industrial sector in disclosing financial and non-financial information, and that adopting initial indicators and measures is a first step to enhance the reality of industries, which would improve the reality of economic units in terms of making decisions based on essential information that is reflected in the environmental, economic and social aspects as a whole, and the increase in impurities during the years (2019, 2020); as it reached (109993, 125979) tons, respectively, which affects the weight to be received from the consumer, in addition to the increase in the production of filled cylinders during the coming years, which indicates the existence of costs that do not add value to the product; It amounted to (48462104311) dinars and (55634277598) dinars during the years (2019, 2020).
subject: Paper research
  topic: section
subject: Sustainability Accounting Standard (Gas Utilities and Distributors)
  topic: keywords
subject: Product Costs
  topic: keywords
creator: Majid Kazim Mohammed Jattan
creator: Prof. Dr. Mohammed Abdullah Ibrahim
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 104
ending page: 118
doi: 10.34093/x4mne026

Digital entrepreneurship and its role in brilliant performance an analytical
type: item
description: This research aims to know the digital leadership and its role in achieving the outstanding performance in the (Baghdad Soft Drinks) Company. In order to achieve the research goal, it was necessary to address the knowledge of digital leadership in achieving outstanding performance. The main research problem was formulated as the role of digital leadership in its dimensions in outstanding performance and its dimensions in the company. The research adopted the comparative analytical approach by targeting a deliberate sample of senior management levels (General Manager, Assistant General Manager, Head of Department, Division Manager, Unit Manager) as the size of the community reached (75) managers within the administrative specialties. The questionnaire form was distributed to a sample of (62) according to the "De" Morcan law to be the number of final forms valid for statistical analysis (54) respondents for the company, as the questionnaire is considered a main tool for research to collect information and data, in addition to adopting the checklist and personal interviews. The (Spss.v24) program was applied for the purpose of extracting the research results according to the selection of research hypotheses. The research showed a number of results, the most prominent of which was the presence of a significant effect Morale of digital leadership in outstanding performance. The senior management of Baghdad Soft Drinks Company also relied on using the latest methods in collecting and analyzing data, in addition to using technological technology in the decision-making stages as well as developing strategic plans.
subject: Paper research
  topic: section
subject: Digital entrepreneurship
  topic: keywords
subject: Outstanding performance
  topic: keywords
creator: Fatima Firas Karim
creator: Prof. Dr. Fadhiela Salman Dawood
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 88
ending page: 103
doi: 10.34093/7jc6vt23

Measuring and analyzing the relationship between aggregate demand and the current account in Iraq during the period (2000 – 2022)
type: item
description: This study aims to measure the relationship between aggregate demand and the current account in Iraq during the period (2000 - 2022) using time series data at current prices, using the autoregressive distributed lag (ARDL) model, and using the extended Dickey-Fuller model to test the stability of the unit root, where all variables were The study is stable at the first difference, and the results of testing the long- and short-term equilibrium relationship (co-integration) between the variables showed the presence of a positive and significant effect on the aggregate demand on the current account in the short and long-term as a result of the high relative importance formed by oil exports in the formation of output in the economy. Iraq is rentier, as oil exports constituted (98.54%) of the total export structure. If this mostly rentier trend continues in the economy, the current account situation is unlikely to be affected in light of the rising prices and quantities of crude oil exported abroad. The research reached a set of results, the most important of which is the fragility of the Iraqi economy in the face of global economic crises as a result of the commodity concentration of exports through oil products, occupying a percentage of (98.54%) of the total export structure during the research period. The research also included a number of recommendations, the most important of which is diversifying sources of income. The heavy reliance on crude oil exports makes the Iraqi economy vulnerable to fluctuations in oil prices, and therefore, any decline in oil prices will lead to an imbalance in the structure of the current account, in addition to its impact on the entire economy.
subject: Paper research
  topic: section
subject: Aggregate demand
  topic: keywords
subject: Current account
  topic: keywords
subject: The Relationship between aggregate demand and the current account
  topic: keywords
creator: Wissam Ali Hussein
creator: Prof. Dr. Gufran Hatem Alwan
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 71
ending page: 87
doi: 10.34093/f0mwtr81

The impact of financial reporting on financial service delivery technology on the value of Iraqi private banks
type: item
description: The research aims to study the impact of financial reporting on financial services technology on the value of private Iraqi banks, by applying it to twenty-three private Iraqi banks listed on the Iraq Stock Exchange for the period from 2018 to 2023, with (134) observations. The research variables were measured based on the published financial reports of private Iraqi banks by conducting approved statistical tests such as conducting statistical analysis based on the multiple linear regression model using the statistical analysis program (SPSS). Among the most important findings of the researchers is that financial reporting on financial services technology affects the value of banks at a significance level of 5%, with the stability of other independent variables represented by the debt ratio, return on assets, and bank size. The researchers also found that financial reporting on financial services technology provides detailed information for each category of intangible assets, specifically software and electronic systems included in the supplementary explanations to the financial statements, ease of understanding and interpreting financial information, and the possibility of comparison to determine future growth rates. Based on what they have reached above, the researchers recommend that Iraqi private banks increase investment in software and electronic systems to keep pace with the extent of development in the field of providing financial services and benefit from the experiences of leading banks in this field or build partnerships with private financial institutions to develop financial solutions dedicated to supporting the innovation system for banks to ensure survival and growth in a competitive business environment. The researchers also recommend the necessity of increasing financial reporting on financial services technology by including financial indicators such as technological revenues divided by technological assets in their annual reports to increase under…
subject: Paper research
  topic: section
subject: Financial reporting
  topic: keywords
subject: Financial services technology
  topic: keywords
subject: Value of banks
  topic: keywords
creator: Karrar Mohammed Ghazi
creator: Assist. Prof. Dr. Sallama Ibrahim Ali
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2025-12-31
publication date: 2025-12-31
starting page: 54
ending page: 70
doi: 10.34093/ea8pe085