Hisham Fawzi Al-Abadi, Ali Razzaq Al-Abedy, Abbas Abdel-Khader Abdullah University of Kufa / College of Administration and Economics Abstract The research tried to analyze the movement of prices and their stability and financial and complex penalties to influence the use of funds abroad. And constant change and instability, contributing to the reduction of interest rates […]

Abbas Fadel Ali Al-Furat Al-Awsat Technical University / Technical Administrative College / Kufa Abstract The main objective of this research is to determine the effect of profits management in the market value of shares of Iraqi private banks, which are listed in the Iraqi Stock Exchange, via using some selected indicators that denote the practices […]

Ahmed Younes Al Sabawi Mosul University / College of Administration and Economics Abstract The research take up with an essential issue that relate to develop and test the instruments by using one of the most important multivariate statistical analysis , which represents the Confirmatory Factor Analysis (CFA). This technique became common in foreign literature while […]

Anwar Abbas Nasser, Abdul Amir Zamel Latif, Hassan Nayef Malakh Al-Qadisiyah University / College of Administration and Economics Abstract The world has become dependent on various information systems, whether at the beginning of its inception or the stages of very advanced in its field and various stages, especially if we addressed the developed countries and […]

Baida Fadel Jassim Central Technical University / Institute of Technical Management Abstract The current research aims to study the role of the Tacit knowledge of auditor in their dimensions (thinking, experience, skill), In improving the quality of the audit in its dimensions (guidance and supervision, distribution of tasks, skill and efficiency, professional requirements, In the […]

Aziz Muhammad Aziz, Aqil Jaber Kazem Al-Muthanna University/ College of Administration and Economics Abstract The aim of the research is to know the relationship between the professional specialization of auditing and increasing confidence in the accounting and financial data disclosed in Iraqi companies by knowing which companies provide all the information related to the auditor’s […]

Muhammad Mahmoud Al-Taie, Hussam Abbas Ali Babylon University / College of Administration and Economics,Al-Muthanna University/ College of Administration and Economics Abstract Discussed in this research subject (commercial banks evaluated in accordance with the CAMELS model and in a manner comparable (, applied study in three Iraqi banks, namely, (Al-Ahli and the Middle East and Baghdad) […]

Emtithal Rashid Bejai Al-Taei University of Baghdad/ College of Administration and Economics Abstract In light of the rapid changes and developments in the work environment, especially in the field of banking management and the increasing number of commercial banks in Iraq, this has led to increased competition between these banks to provide the best services […]

Waad Hadi Abd al-Hassani Al-Muthanna University / College of Administration and Economics Abstract The objective of the research is to identify the theoretical framework of the tripartite control reports on investment projects, and to show the role of monitoring (performance, compliance, financial statements) on investment projects by activating the control reports and applying them to […]

Aqil Hamid Jaber Al-Helou, Zainab Shaker Jubeir Al-Muthanna University / College of Administration and Economics Abstract This study try to analysis “the role of sovereign wealth funds in supporting the budget of selected countries with the possibility of applying them in Iraq”, The study was based on the hypothesis that “sovereign wealth funds work to […]