Vol. 13 No. 2 (2021)

Articles

• The impact of the development of the International Accounting Standard IAS39 on the qualitative characteristics of accounting information

  Emad Harash Essam, Eessam Hameed Dakil, Jabbar Alsaadi, Fatima Jasem Alsaad

  1-22

  • PDF (Arabic)

• Analysis of Interim Financial Reports and its Importance to Users in Accordance with International Accounting Standard (34( (An Applied Study at Sumer Commercial Bank)

  Hasanain Hameed Majeed, Noor Abdul Razzaq Abdullah

  23-37

  • PDF (Arabic)

• The New Procedures of the Central Bank of Iraq after 2003

  Fadel Krayah Kazaar Al-Shaibani

  38-51

  • PDF (Arabic)

• Design and application of an electronic model to measure Cost of the University Student using (TDABC) Technique (An applied study on one of the private dental colleges In the Iraqi environment)

  Ghazi Maan Faisal, Khawla Hussein Hamdan

  52-69

  • PDF (Arabic)

• The effect of the quality of external audit on the quality of application of international standards )An applied research in a sample of private joint stock banks listed on the Iraq Stock Exchange(

  Qasim Chaloop Menshid, Fayhaa Abdullah Yaqoob

  70-87

  • PDF (Arabic)

• Auditing the performance of the activities of the national poverty reduction strategy according to the program and policy manual prepared by the Federal Financial Supervision Bureau (Applied research in the Ministry of Labor and Social Affairs)

  Amal Hameed Rasheed, Salim Awad Hadi, Baydaa Satar Lafta

  88-104

  • PDF (Arabic)

• The Role of the Comptroller in measuring the level of public disclosures in the annual management report of public sector units in accordance with the criteria of the Global reporting Initiative (GRI)

  Osama Tariq Abbas, Wafaa Abd Al-Ameer Al-Dabbas

  105-135

  • PDF (Arabic)

• The effect of organizational conflict management strategies in the organizational climate \ Analytical study in the General Company for the transmission of electric power one of the formations of the Ministry of Electricity in Baghdad

  Ammar Jabbar Kadhim Alaboody

  136-153

  • PDF (Arabic)

• Evaluating the Performance of Information Technology Systems and its Effect on Achieving Quality Banking Performance (Applied Research on a Sample of Private Banks(

  Abd Al-sahib Najim Abd, Raghib Fakri Atya

  154-167

  • PDF (Arabic)

• Forecasting Revenues Using the Economic Value Added to Explain Their Real Value (Applied study)

  Shatha Abdul Hussein Jaber, Shaima Salah Hassan

  168-181

  • PDF (Arabic)

• The Impact of Accounting Earnings Quality using the Sustainability model (Persistence) in the performance of the Company An Applied Research In A Sample Of Joint Stock Banks Listed On The Iraq Stock Exchange

  Thair K. Hameed, Wafaa Abd Al-Ameer Al-Dabbas

  182-202

  • PDF (Arabic)

• The Role of Modern Methods of Accounting Management in Supporting Competitiveness (Study Exploratory the Opinions of Managers Sections of Categories in the Iraqi Economic Units)

  Faten H. Al –Fadhel, Mohammed A. Al–Shammari

  203-220

  • PDF (Arabic)

• The Possibility of Determining The Cost of Common Stock on The Basis of Options Theory

  Mustafa Kareem Abid Al-Anbari, Shatha Abdul Hussein Jaber

  221-240

  • PDF (Arabic)

• The Accounting Profession during COVID-19 Pandemic A Study on the Corona Pandemic Effect on Audit Quality: Perceptions of Iraqi Accounting Auditors

  Sura Naufel Bahjat, Salih Yahya Saleh

  241-248

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